The tariff classification of wooden housing modules from China

N235737 December 10, 2012 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4421.90.9780 Mr. Charles S. Parisi Parisi Services, Inc. P.O. Box 91217 Los Angeles, CA 90009 RE: The tariff classification of wooden housing modules from China Dear Mr. Parisi: In your letter dated November 14, 2012, you requested a tariff classification ruling on behalf of your client, Ingenium Sourcing Partners Inc. The ruling was requested on two wooden housing modules identified as “Wood Finish Box” (ING100611A) and “Dark Finish Box” (ING100631A). Two representative samples were submitted for our examination. The wooden housing modules measure approximately 3 ½” (w) x 6” (l) x 4 ¾” (h). The modules will be used to house electrical components for an oil diffuser. The components will be mounted within the wooden modules. The modules consist of birch plywood panels, alder wood, and gum wood pieces that are glued together to form an enclosure. The module is sloped along the top and has an opened bottom. The interior of the module is hollow with two drilled holes, located in the front and back, that allow the temperature control to be mounted and allow the power cord to be passed to the outside of the module. The applicable subheading for the wooden housing modules will be 4421.90.9780, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of wood: Other (than certain enumerated items): Other: Other: Other. 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/. 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 Laurel Duvall at (646) 733-3035. Sincerely, Thomas J. Russo Director National Commodity Specialist Division