The tariff classification of wood cube shelves from China

N031523 July 17, 2008 CLA-2-44:RR:E:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Jamie Castellanos The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of wood cube shelves from China Dear Ms. Castellanos: In your letter dated June 20, 2008 you requested a tariff classification ruling. The ruling was requested on display cube shelves, SKU # 10047411, # 10047412, # 10047413 and # 10047414. A photograph of the products was submitted. The products are cube shaped shelves, open in the center to display objects in a frame-like fashion. The display cubes may be mounted on a wall or placed on a table or other shelf. They are made of MDF (medium density fiberboard) and have a lacquered finish. SKU # 10047411 and # 10047412 are 6” cubes (one finished in black and one in white). SKU # 10047413 and # 10047414 are 2” cubes (one finished in black and one in white). The applicable subheading for the wood display cube shelves, SKU # 10047411, # 10047412, # 10047413 and # 10047414, 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