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NY J87616




August 21, 2003

CLA-2-44:RR:NC:SP:230 J87616

CATEGORY: CLASSIFICATION

TARIFF NO.: 4416.00.9020

Mr. Peter D. Alberdi
A.J. Arango, Inc.
1516 E. 8th Avenue
Tampa, Florida 33605

RE: The tariff classification of wooden bathtubs from Denmark

Dear Mr. Alberdi:

In your undated letter received here on July 24, 2003, you requested a tariff classification ruling on behalf of LRG International (Tampa, FL).

The ruling was requested on wooden bathtubs made in Denmark from Burma teak. A brochure accompanying your letter depicts an oval tub whose sides are made of wooden staves encircled by three metal hoops. A diagram indicates that the edges of the staves fit together by means of a tongue-and-groove “water lock system.” The bottom of the tub is of wood boards, and appears to be fitted with a drain hole with stopper. No other plumbing fixtures or hardware are evident. One photo shows the tub covered by a wooden lid. Diagrams and captions suggest that the tub is available in both round and oval versions, with either brass or stainless steel hoops.

The applicable subheading for the above-described teak bathtubs will be 4416.00.9020, Harmonized Tariff Schedule of the United States (HTS), which provides for casks, barrels, vats, tubs and other coopers’ products and parts thereof, of woodothernew. The rate of duty will be 3.2%.

The importation of the merchandise discussed in this ruling may be subject to regulations administered by the U.S. Department of Agriculture (USDA). Inquiries may be directed to that agency at the following location:

USDA
A.P.H.I.S., PPQ
4700 River Road, Unit 136
Riverdale, MD 20737
Tel. (301) 734-8645 or (301) 734-8896

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 Bureau of Customs and Border Protection.

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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