The tariff classification of a drawer insert spice rack from Poland

NY G89226 May 8, 2001 CLA-2-44:RR:NC:2:230 G89226 CATEGORY: Classification TARIFF NO.: 4419.00.8000 Ms. Susan D. Klingbeil IKEA Wholesale 496 W. Germantown Pike Plymouth Meeting, PA 19462 RE: The tariff classification of a drawer insert spice rack from Poland Dear Ms. Klingbeil: In your letter dated April 16, 2001 you requested a tariff classification ruling. The product to be classified is identified as a Rationell drawer insert spice rack, article 40037742. A sample of the product was submitted. It is a rack designed to be placed horizontally in a drawer. It is made of birch plywood and measures approximately 20” long by 13-1/2” wide. It is bent to shape to form four rows suitable for holding spice jars in a horizontal position. The edges and ends are also shaped to conform to the function of the article. The bottom end and the sides are flared out to facilitate holding the spice jars. The top end is tapered to fit more easily inside the drawer. The product is sold as an accessory for Ikea’s Rationell kitchen cabinets. However, it can be used in other drawers also. The Rationell drawer insert is an accessory for a kitchen drawer; it is not considered a part of the drawer. Therefore, it is not classifiable as furniture and parts thereof in heading 9403 of the Harmonized Tariff Schedule. The applicable subheading for the drawer insert spice rack, article 40037742, will be 4419.00.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for tableware and kitchenware, of wood, other. The duty rate will be 3.2 percent ad valorem. Articles classifiable under subheading 4419.00.8000, HTSUSA, which are products of Poland are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP". 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 Customs 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 Customs Service. 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 212-637-7009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division