The tariff classification of a wooden wall mounted cube shelf from China

N098376 April 8, 2010 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Geri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of a wooden wall mounted cube shelf from China Dear Ms. Davidson: In your letter dated March 17, 2010 you requested a tariff classification ruling. The ruling was requested on a wooden wall mounted cube shelf (SKU # 10052444). A sample of the product was submitted for our review and will be returned to you as requested. The product is a cube shaped shelf that can be mounted on a wall. The shelf consists of a medium density fiberboard frame (MDF) that is covered by a black polyurethane exterior. The metal hardware is included in the frame. The wall mounted cube shelf measures approximately 9”x 9” x 4 ½” in depth x ¼” in thickness. The applicable subheading for the wall mounted cube shelf 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: other, other. 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