The tariff classification of solid pine shelf kits from China

NY J87953 September 8, 2003 CLA-2-44:RR:NC:2:230 J87953 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Leslie J. Cummings Knape & Vogt Manufacturing Company 2700 Oak Industrial Drive N.E. Grand Rapids, MI 49505-6083 RE: The tariff classification of solid pine shelf kits from China Dear Ms. Cummings: In your letter dated August 4, 2003 you requested a tariff classification ruling. The ruling was requested on solid pine straight and corner shelving kits, KV reference # 2210 series. Descriptive literature was submitted. The individually packaged kits contain shelves in a variety of sizes and finishes and all brackets, mounting hardware and instructions. The shelves are made of ¾” thick clear grade pine and have decoratively molded edges. The sizes for the rectangular straight shelves are 7.5” x 23”, 7.5” x 35”, 7.5” x 46”, 9.5” x 23”, 9.5” x 35” and 9.5” x 46”. The sizes for the triangular corner shelves are 12” x 12” and 14” x 14”. The available finishes for the shelves are cherry, honey, maple, white or unfinished. The applicable subheading for the solid pine shelf kits, KV series #2110, 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 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division