The tariff classification of a wooden wall cabinet from China

NY K81865 January 6, 2004 CLA-2-44:RR:NC:2:230 K81865 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Gillian Peirce Polardreams International Ltd. 1100 North 4th Street Fairfield, IA 52556 RE: The tariff classification of a wooden wall cabinet from China Dear Ms. Peirce: In your letter dated December 8, 2003 you requested a tariff classification ruling. The ruling was requested on a wooden wall cabinet, identified as your product number NF2548/04353CA. A photograph and an engineering diagram of the product were submitted. The product is a cabinet measuring approximately 22-1/2” high by 23-3/8” wide by 7-1/8” deep. The cabinet has two doors enclosing one fixed shelf and a flip-down storage compartment underneath. The cabinet is made of wood and finished in white. It is designed to be hung on a wall in a bathroom or kitchen. The white finish is designated by the NF2548 part of the product number. The cabinet may be imported having a different finish and may have a different NF number. The product number 04353CA, however, will remain the same for an otherwise identical cabinet. The applicable subheading for the wooden wall cabinet, number NF2548/04353CA, or for an identical wood cabinet with a different finish having the product number 04353CA and preceded by a different NF number, 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