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NY L85414

July 5, 2005

CLA-2-44:RR:NC:2:230 L85414


TARIFF NO.: 4420.90.8000

Ms. Francine Marcoux
Hampton Direct, Inc.
350 Pioneer Drive
P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of a wooden telephone stand from China

Dear Ms. Marcoux:

In your letter dated June 3, 2005 you requested a tariff classification ruling.

The ruling was requested on a wooden telephone stand, item #28400. Descriptive literature for the product was submitted. The product is a tabletop organizer designed to hold a telephone and articles related to using a telephone. The stand consists of a raised platform with two side compartments. A telephone may be placed on top of the platform, and a telephone book may be placed underneath the platform. One of the side compartments is a square cup, which will hold pens and pencils. The other compartment is a tray for note pads and the like. The stand is made of plywood and has a cherry finish. It measures approximately 13-1/2” long x 10” wide x 4-3/4” high overall.

The applicable subheading for the wooden telephone stand, item #28400, 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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