The tariff classification of a fireplace mantel from China

N086784 December 22, 2009 CLA-2-44:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4418.90.4695 Mr. William M. Stringfield 249 E. Ocean Blvd., Suite 1008 Long Beach, CA 90802 RE: The tariff classification of a fireplace mantel from China Dear Mr. Stringfield: In your letter dated November 27, 2009, you requested a tariff classification ruling. The ruling was requested on a fireplace mantel. You submitted a photo of the mantel for our examination. You state in your letter that the fireplace mantel is constructed of 100% wood and that the dimensions are 51 1/2” (W) x 6 ½” (D) x 61 ½” (H). The mantel is of a one piece construction that will be mounted onto the wall to surround a fireplace. The applicable subheading for the fireplace mantel will be 4418.90.4695, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Builders’ joinery and carpentry of wood, Other: Other: Other: Other:. The rate of duty will be 3.2 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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) 733-3037. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division