The tariff classification of a PVC covered wood wine rack from China

N029242 June 25, 2008 CLA-2-44:RR:E:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Ave. Fort Lauderdale, FL 33301 RE: The tariff classification of a PVC covered wood wine rack from China Dear Mr. Crago: In your letter dated May 23, 2008 you requested a tariff classification ruling. The ruling was requested on a product identified as the “PVC Wine Rack”, item # A035FA00136. A photograph of the product and product specifications were submitted. The wine rack is a triangular shaped holder designed to hold six bottles of wine. It measures 16.5” wide x 7” deep x 15.5” high. It consists of two parallel triangular panels composed of 6 mm thick medium density fiberboard (MDF) surface covered with PVC faux leather. The panels are connected with three iron rods. Each panel has six large holes that will hold the wine bottles. The wine rack will be used on a table or countertop. It is not designed to stand on the floor. The subject wine rack is a composite good composed primarily of two materials, wood and plastic. The essential character of this product is imparted by the wood because of the more important role the wood plays in the functioning of the wine rack. The applicable subheading for the PVC covered wood wine rack, item # A035FA00136, will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 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/. 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