The tariff classification of a wooden tiered shelf from China

NY L83021 April 11, 2005 CLA-2-44:RR:NC:2:230 L83021 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Francine Marcoux Hampton Direct Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a wooden tiered shelf from China Dear Ms. Marcoux: In your letter dated March 14, 2005 you requested a tariff classification ruling. The ruling was requested on a product identified as the Wooden Lazy Susan, SKU #29240. A photograph and descriptive literature were submitted. The product is a three-tier shelf unit designed to fit inside cupboards or cabinets to provide extra storage space. In addition, illustrations show the product being used on top of a table and on a counter. The unit measures 8-7/8” L x 8-7/8” W x 10-1/4”H. The shelves are round and are stacked on top of each other with dowel separators. Except for the hardware, the tiered shelf unit is made entirely of pine. The applicable subheading for the Wooden Lazy Susan, SKU #29240, 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 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division