The tariff classification of a wood display rack for mugs from China

NY G87903 March 15, 2001 CLA-2-44:RR:NC:2:230 G87903 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Jane Jewett Talus Corporation 82 Scott Drive Westbrook, ME 04092 RE: The tariff classification of a wood display rack for mugs from China Dear Ms. Jewett: In your letter dated February 16, 2001 you requested a tariff classification ruling. The ruling was requested on a product referred to as a “Spinner Mug Display.” A sample of the product in unassembled form and a photocopy of an advertisement showing the product in use were submitted. The sample will be returned to you as you requested. The product is a rotating display rack for certain mugs called “Spinner Mugs.” The rack is approximately 11” long by 7-1/2” wide by 23” high and is designed to be placed on a counter or a table. It consists of three shelves with dividers and a rotating base. Each shelf is designed to hold four mugs. The shelves, dividers and base are made of wood fiberboard and are painted a speckled gray color. The top of the rack is painted with the words “Spinner Mugs.” The turning mechanism on the base is made of metal. The display rack is offered free of charge to retailers who buy a certain quantity of mugs. The applicable subheading for the wood display rack for mugs 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 212-637-7009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division