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NY I82909




July 3, 2002

CLA-2-44:RR:NC:2:230 I82909

CATEGORY: CLASSIFICATION

TARIFF NO.: 4421.90.9740

Ms. Pilar Dorfman
E. Besler & Company
115 Martin Lane
Elk Grove Village, IL 60007-1309

RE: The tariff classification of an over-the-door ironing board from China

Dear Ms. Dorfman:

In your letter dated May 21, 2002, on behalf of LTD Commodities, you requested a tariff classification ruling.

The ruling was requested on an ironing board designed to be hung over a door. The product is identified as “OIQ – Over The Door Ironing Board.” A sample was submitted which will be returned to you as you requested.

The sample consists of an ironing board made of wood measuring approximately 12” wide by 32” long. The ironing board is attached to a steel frame that fits over a door. A fitted fabric cover and a foam pad finish the top of the board. The essential character of this composite good is imparted by the wood because of the role the wood board plays in the functioning of this article.

The applicable subheading for the over-the-door ironing board, item OIQ, will be 4421.90.9740, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood. The rate of duty will be 3.3 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

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