The tariff classification of small wooden shelves from China.

NY G85923 February 20, 2001 CLA-2-44:RR:NC:SP:230 G85923 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Kris Spurbeck Target Corporation 1000 Nicollet Mall Minneapolis, MN 55403 RE: The tariff classification of small wooden shelves from China. Dear Ms. Spurbeck: In your letter dated January 29, 2001, you requested a tariff classification ruling. Two samples identified as decorative wood shelves with lithograph prints were submitted and are being returned to you as requested. Style T1057 is a wooden shelf measuring 12-3/8 inches long by 3-5/8 inches deep. Permanently attached above it (flush with the rear edge) is an 11 x 13-inch wooden picture frame that holds and displays a printed picture of flowers. (The picture is a lithograph on paper that has been glued to a sheet of fiberboard.) Below the shelf is a 4 x 11-inch sheet of wood, curved along the bottom edge, featuring a small, attached metal ornament (resembling a leaf) that incorporates two hooks. Metal hangers on the back of the unit allow it to be mounted flush on a wall. Style T1060 is a wooden shelf measuring about 8 inches long by 5 inches deep. Flush with the rear is an attached sheet of wood that descends about 9 inches below the shelf. A picture of a rose (lithographically printed on a piece of paper) is glued to the sheet’s face. Curved, projecting pieces of wood attached along the left and right edges support the shelf above and also serve to “frame” the picture within an alcove-like space. Metal hangers are provided on the back of the article to facilitate flush mounting on a wall. While both of the above-described styles are decorative, they are at the same time utilitarian products. That is, each can function as a platform or holder upon which knickknacks, statuettes or other small items may be placed for display. Style T1057 additionally offers metal hooks that permit miscellaneous items to be hung from the unit.  The applicable subheading for the T1057 and T1060 shelves 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%. We note that the samples are not marked with their country of origin. When imported into the United States, the goods will be required to be so marked (e.g., “Made in China”), legibly, in a conspicuous place, and in a manner sufficiently permanent to reach the ultimate purchaser. 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 connection with the ruling request and incorporated therein, 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 212-637-7009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division