The tariff classification of a laminated MDF shelf from China; Supplement to ruling NY R00097

NY K84365 March 30, 2004 CLA-2-44:RR:NC:2:230 K84365 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Leslie J. Cummings Knape & Vogt Manufacturing Company 2700 Oak Industrial Drive NE Grand Rapids, MI 49505-6083 RE: The tariff classification of a laminated MDF shelf from China; Supplement to ruling NY R00097 Dear Ms. Cummings: In your letter dated February 25, 2004 you stated that there was a misunderstanding regarding the description of one of the products classified in ruling NY R00097. The product is style 2015, a 20” x 36” folding surface. This style was described as a plastic shelf, similar to the other style in that ruling. However, you state that style 2015 actually consists of a white laminate covered medium density fiberboard (MDF). MDF is made from wood fibers glued under heat and pressure. The folding surface is a shelf or table designed to be mounted on a wall with steel folding brackets. Style 2015 is further described as having a molding all around the edges. The applicable subheading for style 2015, a folding surface shelf made of medium density fiberboard (MDF), will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other 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