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NY I84253




August 6, 2002

CLA-2-94:RR:NC:SP:233 I84253

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.60.8080

Mr. Kerry Baran
Canada Japan Woodworks Ltd.
805 Crowley Avenue
Kelowna, BC V1Y 7G6
CANADA

RE: The tariff classification of unassembled wooden wine racks from Canada.

Dear Mr. Baran:

In your letter dated July 16, 2002, you requested a tariff classification ruling. Representative component samples were submitted for our examination.

The item in question is an unassembled wine rack consisting of 262 pieces of wood (western red cedar):

14 “upright legs,” which are solid wood boards having a rectangular cross-section measuring 11/16” x 1½” and a length of 71-15/16”. All four edges are continuously rounded along their length. The ends are square-cut.

192 “bottle cleats,” which are solid wood sticks, 11-15/16” in length, having an 11/16” square cross-section. Each cleat has two continuously rounded edges down the length on one side. One end is square-cut, while the other has a 22½-degree angle cut (for aesthetic purposes only).

48 additional “bottle cleats,” which are the same as the above except both ends are square-cut.

4 “back spacer bars,” which are solid wood boards having a rectangular cross-section measuring 11/16” x 1½” and a length of 23-3/16”. All four edges are continuously rounded along their length. The ends are square-cut.

4 “front spacer bars,” which are solid wood sticks, 23-3/16” in length, having an 11/16” square cross-section. Each bar has two continuously rounded edges down the length on one side. The ends are square-cut.

Following importation, bottle cleats will be attached at 90 degrees to a pair of uprights (legs) with staples or brad nails at set intervals to form a “ladder.” Seven of these ladders will then be attached to each other with the front and back spacer bars to form the completed wine rack. Marketing literature accompanying your inquiry shows a photo of a finished rack holding bottles of wine. The rack is a cage-like, floor-standing article, about six feet high, in which the individual wine bottles are cradled within the gaps between pairs of parallel cleats.

You state that the wine rack kits will be shipped in palletized form, with multiple kits on each pallet. Each pallet will contain all the pre-cut parts necessary to make 30 complete wine racks.

General Rule of Interpretation (“GRI”) 2(a) of the Harmonized Tariff Schedule of the United States (HTS) states as follows:

Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.

As explained above, each of the instant kits will contain all the components necessary to assemble a complete, floor-standing wine rack, which, for tariff purposes, is furniture of chapter 94, HTS. After importation, the components need only be fastened together in the proper configuration to assemble the rack. Thus, the kits meet the conditions of GRI 2(a), HTS, and are eligible for classification as furniture.

Accordingly, the applicable subheading for the wine rack kits will be 9403.60.8080, HTS, which provides for other wooden furniture. The rate of duty will be free.

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 Lawrence Mushinske at 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,

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