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

NY H89406 March 28, 2002 CLA-2-44:RR:NC:2:230 H89406 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. JoAnn Benson Polardreams International Ltd. 1948 Highway 1 North Fairfield, IA 52556 RE: The tariff classification of a wood wall cabinet with open shelves and drawers from China Dear Ms. Benson: In your letter dated March 13, 2002 you requested a tariff classification ruling. The product to be classified is identified as your LF530/SPL00939CA Wall Cabinet. A copy of a photograph and an engineering diagram of the product were submitted. The product is a wooden wall cabinet measuring 25-11/16” high by 21-5/16” wide by 5-3/8” deep. It has three open shelves on top and two side by side drawers on the bottom. You also stated that the same cabinet may be imported made of a different wood and/or finished in a different color. The cabinet would be identified by the same part number SPL00939CA but would have a different LF number prefix. The applicable subheading for the wall cabinet with open shelves and drawers (SPL00939CA, in all woods and colors) 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