The tariff classification of a wooden curio cabinet with bamboo trim from China

NY H80913 May 17, 2001 CLA-2-44:RR:NC:2:230 H80913 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a wooden curio cabinet with bamboo trim from China Dear Ms. Aldinger: In your letter dated May 1, 2001 you requested a tariff classification ruling. The ruling was requested on a small curio cabinet, item # 996418. A sample of the item was submitted. It is a three shelved wood cabinet measuring approximately 12” high by 9-1/2” wide by 3” deep. It has a wood frame door with an open center. The sides and the top of the cabinet are decoratively covered with interwoven strips of bamboo; and the top, front and sides are finished with a light green wash paint. The cabinet can be attached to a wall or placed on a table or a shelf. It is intended to be used to display small collectibles. The applicable subheading for the wooden curio cabinet, item # 996418, 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