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NY 883310



March 24, 1993

CLA-2-44:5:N:N8:230 883310

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.8000

Mr. Michael O'Neill
O'Neill & Whitaker, Inc.
1809 Baltimore Ave.
Kansas City, MO 64108

RE: The tariff classification of a wooden corner shelf from Swaziland

Dear Hr. O'Neill:

In your letter dated February 4, l993, which was received in our office on February 25, 1993, you requested a tariff classification ruling. The request was made on behalf of The Home Depot USA, Inc.

The product to be classified is a twelve inch corner shelf, Stock No. STP0012. Descriptive literature shows that the product is a triangular shelf with a rounded shaped edge. It is made of solid pine. The shelf is retail packed with metal screws and two piece of wood supports that are mounted into a wall.

The applicable subheading for the wooden corner shelf 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 Swaziland 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 (19 C.F.R. 177).

2

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.

Sincerely,


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