The tariff classification of a wooden mirrored bath cabinet from China

NY I81348 May 22, 2002 CLA-2-44:RR:NC:2:230 I81348 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 wooden mirrored bath cabinet from China Dear Ms. Benson: In your letter dated April 23, 2002 you requested a tariff classification ruling. The ruling was requested on your LF533/185CA Mirrored Bath Cabinet. A photograph and a diagram were submitted. The modern style cabinet is made of wood and has a natural finish. It contains three shelves enclosed by a wood framed mirrored door. The dimensions are 21-1/8” high by 19-11/16” wide by 5-13/16” deep. The cabinet is designed to be mounted directly on a wall. It may be imported in a different color or species of wood; in which case, it would then have a different LF prefix number but the same 185CA part number. The applicable subheading for the mirrored bath cabinet, your LF533/185CA or other LF#/185CA 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