The tariff classification of a wall mounted wood drying rack from India

NY K81286 December 9, 2003 CLA-2-44:RR:NC:2:230 K81286 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Fawn P. Scott Park Designs 405 Gateway Drive P.O. Box 10038 Goldsboro, NC 27532 RE: The tariff classification of a wall mounted wood drying rack from India Dear Ms. Scott: In your letter dated November 17, 2003 you requested a tariff classification ruling. The ruling was requested on a product referred to as a drying rack. Digital photographs were submitted. The product is a wall mounted lattice style rack that expands and collapses. It consists of eight strips of wood that are assembled in a crisscross pattern. At each of the ten intersecting points is a wooden peg with a porcelain “knob” at the tip. The porcelain “knob” is a small decorative finishing piece. The rack measures 18-3/4” high by 3-1/2” wide by 3-3/4” deep in its closed position. In one photograph, it is shown having a white finish and with a towel and a bath brush hanging from it; and in the other photograph, it is shown in a dark brown finish and with a scarf hanging from it. The applicable subheading for the wall mounted wood drying rack 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 duty rate will be 3.2 percent ad valorem. Articles classifiable under subheading 4420.90.8000, HTSUSA, which are products of India may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP". 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