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NY L81767

January 18, 2005

CLA-2-44:RR:NC:2:230 L81767


TARIFF NO.: 4420.90.8000

Mr. Jim Yarshen
Blackstone International Ltd.
2018 Lord Baltimore Drive
Baltimore, MD 21244

RE: The tariff classification of a twelve compartment organizer from China

Dear Mr. Yarshen:

In your letter dated December 21, 2004 you requested a tariff classification ruling.

The ruling was requested on a twelve-compartment organizer made of wood. A sample of an unassembled organizer packed in a retail box was submitted. All of the necessary parts ready for assembly and the assembly instructions are contained in the box. The top, bottom, two side and middle boards consist of melamine covered particle board, cut to size, drilled and painted. The shelves and backboard consist of medium density fiberboard, cut to size, drilled and painted.

The assembled organizer measures 19-5/8” W x 16-1/8” H x 11-7/8” D and consists of a rectangular cabinet divided into twelve open adjustable shelves. The twelve-compartment organizer may be used as a free-standing unit placed on top of desks, tables or counters, or it may be assembled together with other organizers.

You state that the twelve-compartment organizer is frequently stacked together with other organizers and used as an interlocked floor standing unit. You believe that the organizer is classifiable as furniture in subheading 9403.30.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). However, the unit, as imported, is not designed to stand on the floor and is therefore not classifiable as furniture.

The applicable subheading for the wooden twelve-compartment organizer will be 4420.90.8000, 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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