The tariff classification of a small wood cabinet with shelves and drawers from China

NY H86112 December 26, 2001 CLA-2-44:RR:NC:2:230 H86112 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Pilar Dorfman E. Besler & Co. 115 Martin Lane Elk Grove Village, IL 60007-1309 RE: The tariff classification of a small wood cabinet with shelves and drawers from China Dear Ms. Dorfman: In your letter dated September 11, 2001, on behalf of LTD Commodities Inc., you requested a tariff classification ruling. The ruling was requested on a product referred to as a “UDI – Daisy Shelf.” A sample of the product and literature were submitted. The sample will be returned to you as you requested. The product is a small wood cabinet measuring approximately 15 inches high by 13 inches wide by 4 inches deep. It is divided in the middle and contains two shelves and one drawer on one side and three shelves and one drawer on the other side. The drawers have knobs shaped and painted like daisies. In addition, a wooden daisy decorates the top of the cabinet. Two metal hangers attached to the back enable the cabinet to be hung on a wall. The applicable subheading for the “UDI – Daisy Shelf” wood 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 3.2 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 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division