The tariff classification of a wooden kitty window seat from China

NY M80170 February 9, 2006 CLA-2-44:RR:NC:2:230 M80170 CATEGORY: Classification TARIFF NO.: 4421.90.9740 Ms. Francine Marcoux Hampton Direct, Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a wooden kitty window seat from China Dear Ms. Marcoux: In your letter dated January 25, 2006 you requested a tariff classification ruling. The ruling was requested on a wooden kitty window seat, item # 25400. Descriptive literature for the product was submitted. The product consists of an oak shelf that attaches to a window sill with brackets. The shelf measures approximately 22” long x 14” wide x 2-1/2” thick. The kitty window seat is fitted with a plush cushion that has a removable and washable fabric cover. The kitty window seat with the fitted cushion is a composite good consisting of different materials. The essential character of the kitty window seat is imparted by the wood shelf because of the greater role the wood shelf plays in the functioning of the product. The applicable subheading for the wooden kitty window seat, item # 25400, will be 4421.90.9740, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of wood. The rate of duty will be 3.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 U.S. Customs and Border Protection (CBP) 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 CBP. 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