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NY M80556

March 23, 2006

CLA-2-44:RR:NC:2:230 M80556


TARIFF NO.: 4420.90.8000

Ms. Cecelia Castellanos
Western Overseas Corporation
10731-B Walker Street
Cypress, CA 90630

RE: The tariff classification of a wooden wall beauty cabinet from China

Dear Ms. Castellanos:

In your letter dated February 22, 2006, on behalf of your client L. Powell Company, you requested a tariff classification ruling.

The ruling was requested on a product described as the Wood Beauty Station, Item # 05/300. A photograph of the product was submitted. The product is a wooden storage and organizer cabinet designed to hold personal beauty supplies and jewelry. The cabinet mounts on a wall in a bathroom or bedroom. It measures 16.5” wide x 5” deep x 30.5” high. The cabinet features two doors with inside shelf compartments and hooks for hanging necklaces. The doors open up to reveal a mirror. Above the doors is an open shelf with a railing in front. Below the doors are a divided storage bin shelf and two drawers.

The applicable subheading for the Wood Beauty Station, Item # 05/300, will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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