The tariff classification of wood fiberboard shelf kits from Taiwan

NY J87952 September 8, 2003 CLA-2-44:RR:NC:2:230 J87952 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Leslie J. Cummings Knape & Vogt Manufacturing Company 2700 Oak Industrial Drive N.E. Grand Rapids, MI 49505-6083 RE: The tariff classification of wood fiberboard shelf kits from Taiwan Dear Ms. Cummings: In your letter dated August 4, 2003 you requested a tariff classification ruling on wood shelf kits. The shelf kits to be classified are identified by the following KV reference numbers: EZC 12/1 OK, EZC 17/1 OK, EZC 12/2 OK, EZC 17/2 OK, EZC 12/3 OK, EZC 12/1 WH, EZC 12/2 WH, EZC 17/1 WH, EZC 17/2 WH, EZ 24 OK, EZ 36 OK, EZ 24 WH and EZ 36 WH. Descriptive literature for the products was submitted. The products are referred to in the sales brochure as “Instant Shelf” shelf kits. The shelf kits consist of one or more shelves and anchor pins designed for mounting the shelves on a wall without the use of tools. The shelves are made of medium density fiberboard and finished with either oak veneer or white paint. The shelves consist of triangular shaped corner shelves in 12” and 17” sizes and rectangular shaped straight shelves in 24” or 36” length sizes. The applicable subheading for the wood fiberboard shelf kits in various sizes and finishes, referenced above, 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