The tariff classification of a wall shelf with hooks from China

NY K83222 March 12, 2004 CLA-2-44:RR:NC:2:230 K83222 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Mr. Joseph R. Hoffacker Barthco Trade Consultants 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a wall shelf with hooks from China Dear Mr. Hoffacker: In your letter dated February 11, 2004, on behalf of the importer, Big Lots Stores Inc., you requested a tariff classification ruling. The ruling was requested on a wall shelf with hooks, item # B1071. A merchandise information sheet with a photograph of the product was submitted. The product consists of a wall shelf with brackets and four hooks underneath. The overall measurements are stated to be 20” x 5” x 5” high. The shelf, brackets and backboard for the hooks are made of wood fiberboard and have a white, black or oak finish. The hooks are made of iron and have a silver finish. The product is essentially a wooden shelf having hooks as a secondary feature. The applicable subheading for the wooden wall shelf with hooks, item # B1071, 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