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NY R02527

October 3, 2005

CLA-2-44:RR:NC:2:230 R02527


TARIFF NO.: 4421.90.9740

Mr. Yuri Starikov
The Home Depot
Cumberland SSC, 2nd Floor
2455 Paces Ferry Road NW
Atlanta, GA 30339

RE: The tariff classification of a wood rosette block from China

Dear Mr. Starikov:

In your letter dated September 2, 2005 you requested a tariff classification ruling.

The ruling was requested on a wood product identified as a 3” primed rosette block, model number 33321. A photograph and an import product sheet were submitted. The product consists of a square block of wood with a decorative design machined into the top surface. The block may be made from solid pine or from medium density fiberboard with a density of 0.6 g/cm³. The size of one piece is given as 3.5” x 3.5” x 1”. The top surface has several concentric circles of different diameters and heights embossed in the center. In addition, the border along the four edges is raised, simulating a frame. The blocks will be primed with paint of light colors. The rosette blocks are decorative wood pieces suitable for a variety of applications. The blocks to be imported are intended to be fitted into the corners of doorframes for a decorative finish.

The applicable subheading for the wood rosette blocks, model number 33321, will be 4421.90.9740, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood. The rate of duty will be 3.3 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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