The tariff classification of a wooden display rack from China.

NY I83574 July 24, 2002 CLA-2-44:RR:NC:SP:230 I83574 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Carol Ritchings Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of a wooden display rack from China. Dear Ms. Ritchings: In your letter dated July 10, 2002, you requested a tariff classification ruling. A sample identified as a “Model JBBMB-D Jilbere Mega Vent Brush Display” was submitted for our examination. In response to our telephone query, Ms. Kathy Trotta of your office has advised that this item will be used as a countertop display rack that will hold/exhibit hairbrushes in a retail store. The item consists of a flat, 10-inch-square fiberboard (MDF) base with a smaller (8-inch-square), parallel fiberboard panel held 5 inches above it by two dowels. Both the base and the upper panel have four holes drilled in them (one near each corner). All surfaces of the article have been coated with a reddish-colored finishing material. The base has four attached “feet” that elevate it about one-half inch above the surface upon which it rests. The applicable subheading for the display rack will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2%. 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 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division