The tariff classification of a wooden golf ball cabinet from China

NY C85694 April 8, 1998 CLA-2-44:RR:NC:2:230 C85694 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Joanne Harms Green Eagle, Inc. 6520 Edenvale Blvd, Suite 250 Minneapolis, MN 55346 RE: The tariff classification of a wooden golf ball cabinet from China Dear Ms. Harms: In your letter dated March 13, 1998 you requested a tariff classification ruling. The ruling was requested on a golf ball display cabinet. A sample of a cabinet measuring approximately 10 inches high by 10 inches wide by 1-3/4 inches deep was submitted. It consists of four open shelves, a top and a backing, all made of wood. Each shelf has four depressions designed to hold golf balls. The backing is covered with green felt and there are metal hangers on the back. The applicable subheading for the golf ball cabinet 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 3.6 percent ad valorem. 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 212-466-5779. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division