The tariff classification of a velvet covered wood jewelry stand from China

N060748 June 8, 2009 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Colleen O’Shea-Moran Darice Inc. 13000 Darice Parkway, Park 82 Strongsville, Ohio 44149 RE: The tariff classification of a velvet covered wood jewelry stand from China Dear Ms. O’Shea-Moran: In your letter dated May 11, 2009, you requested a tariff classification ruling. You submitted a sample of Item 198896, “Velvet Jewelry Stand” for our examination which will be returned to you as requested. The product is made up of a wood horizontal rod, a wood vertical rod and a wood rectangular base all covered in a plush textile fabric. The horizontal rod measures approximately 7 ½” long and 1 ½” in diameter and consists of a wood dowel. The vertical rod measures approximately 3” long and consists of a wood dowel. The jewelry stand has a rectangular base that measures approximately 5 ½” long x 2 ¾” wide x ½” thick. The vertical rod is inserted and glued into holes in the horizontal rod and rectangular base. The article stands approximately 5 ¼” high. The jewelry stand functions as a tabletop display item designed for hanging and displaying jewelry. The essential character of the jewelry stand is imparted by the wood because of the primary role the wood plays in the functioning of this article. The applicable subheading for the velvet jewelry display stand 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