The tariff classification of a doll display case from China

NY G89857 April 25, 2001 CLA-2-44:RR:NC:2:230 G89857 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Pilar Dorfman E. Besler & Co. 115 Martin Lane Elk Grove Village, IL 60007-1309 RE: The tariff classification of a doll display case from China Dear Ms. Dorfman: In your letter dated March 30, 2001, on behalf of LTD Commodities Inc., you requested a tariff classification ruling. The ruling was requested on a product referred to as “DOZ-Doll Display.” A sample and a catalogue page were submitted. The sample will be returned to you as you requested. The sample consists of a knocked down display case made of stained wood and glass. The case when assembled measures 21-1/2” high x 11” wide x 6-1/2” deep. It is essentially made of wood. All of the parts are of wood except for the glass panels in the center of the front door and in the center of the two sides. The case is sold in the catalogue as a display case for a particular porcelain doll. The doll is not imported with the case. The applicable subheading for the DOZ – doll display case 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 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