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NY 879137



November 3, 1992

CLA-2-44:5:N:Nl:230 879137

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.8000

Mr. Don J. Cretzler
E.Z. Shelf Company
3712 Del Mar Avenue
San Diego, CA 92106

RE: The tariff classification of shelves from Malaysia

Dear Mr. Cretzler:

In your letter dated October 5, 1992, you requested a tariff classification ruling.

The ruling was requested on shelves made of wood and expanded polystyrene. A sample section was submitted. It consists of a top layer of 2mm thick plywood, a center of polystyrene and a bottom layer of 2mm thick plywood. The edges and ends are closed off with a wood trim molding. The shelves are available in various sizes ranging from 6 x 24 inches to 15 x 48 inches with a thickness of approximately one inch.

The applicable subheading for the wood shelves will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Wooden articles of furniture not falling within chapter 94. The duty rate will be 5.1 percent ad valor em.

Articles classifiable under subheading 4420.90.8000, HTS, which are products of Malaysia are entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

This ruling-is being issued under the provisions of Section 177 of the Customs Regulations (l9 C.F.R 177).

A copy of this ruling letter should be attached to the entry documents filed at-the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincere ,

Jean F. Maguire
Area Director

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