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NY H89415




April 2, 2002

CLA-2-44:RR:NC:2:230 H89415

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.8000

Ms. JoAnn Benson
Polardreams International Ltd.
1948 Highway 1 North
Fairfield, IA 52556

RE: The tariff classification of a wood wall shelf unit from China

Dear Ms. Benson:

In your letter dated March 13, 2002 you requested a tariff classification ruling.

The ruling was requested on a wood wall shelf unit. A photograph and a diagram of your LF531/SPL01123SH were submitted. The product consists of an open wood cabinet with two wood shelves. The shelf unit measures 14-1/2” high by 21-1/16” wide by 6” deep. It is designed to be hung on a wall.

You stated that the shelf unit may be made of a different species of wood or may be finished in a different color. In that case, the unit would have a different LF prefix but the same SPL item number.

The applicable subheading for the wood wall shelf unit, item number SPL01123SH (various LF prefixes), will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

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,

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