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NY R00658

August 24, 2004
CLA-2-44:RR:NC:2:230 R00658


TARIFF NO.: 4420.90.8000

Ms. Jamie Castellanos
The Container Store
500 Freeport Parkway
Coppell, TX 75019

RE: The tariff classification of wooden cube cabinets from China

Dear Ms. Castellanos:

In your letter dated July 29, 2004 you requested a tariff classification ruling.

The ruling was requested on three household storage products not designed to stand on the floor. The products consist of a cube wine rack (SKU # 10026860/ 10026861), a cube bookshelf (SKU # 10026857/ 10026858) and a cube DVD/CD rack (SKU # 10026862/ 10026864). The different SKU numbers represent different color finishes for each style. Photographs of the products were submitted.

The products consist of cube shaped cabinets with open fronts and open backs, each measuring 27” x 27” x 12”. The cubes are made of MDF (medium density wood fiberboard) and are surface covered with vinyl. The interiors of the cubes are fitted with metal shelves in various numbers and configurations, depending on their intended use. The wine rack cube has six diagonally intersecting shelves forming four square compartments in the center and eight triangular compartments along the sides for holding wine bottles. The bookshelf cube has two shelves that intersect in the middle creating four compartments for holding books. The DVD/CD cube has five shelves that intersect forming twelve small rectangular compartments for holding discs. The products are essentially wooden cube cabinets with metal shelf parts.

The applicable subheading for the cube wine rack (SKU # 10026860/ 10026861), the cube bookshelf (SKU # 10026857/ 10026858) and the cube DVD/CD rack (SKU # 10026862/ 10026864) will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the CBP.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Paul Garretto at 646-733-3035.


Robert B. Swierupski

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