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NY K81347





December 19, 2003

CLA-2-44:RR:NC:2:230 K81347

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.8000

Ms. Fawn P. Scott
Park Designs
405 Gateway Drive
P.O. Box 10038
Goldsboro, NC 27532

RE: The tariff classification of various wooden shelves from India

Dear Ms. Scott:

In your letter dated November 17, 2003 you requested a tariff classification ruling.

The ruling was requested on four wall hanging shelves. Photographs and descriptions of the products were submitted. All of the products are made of wood and finished in white.

The first product is described as a hand carved wood shelf with a drawer. It consists of a shelf on top, a drawer with a ceramic knob in the middle and two ceramic knobs for hanging things on the bottom. The shelf has a plate groove running along the surface and a board carved with a floral design in the back. The shelf with a drawer measures 7-1/2” high by 7” wide by 3-1/2” deep.

The second product is described as a hand carved wood shelf. It consists of a shelf on top and a board with four ceramic knobs on the bottom. The shelf has a plate groove along the surface and a short board with a floral carving in the back. The shelf measures 4-3/4” high by 15-1/2” wide by 3-3/4” deep.

The third product is described as a hand carved wood cupboard with hooks. It is a small cabinet composed of a shelf with a decoratively carved backboard on top, an open shelf space above three side-by-side drawers in the middle, and an iron bar with four movable iron hooks on the bottom. The cupboard measures 17-1/2” high by 13-1/4” wide by 4-1/4” deep.

The fourth product is described as a hand carved wood apothecary shelf. It is a small cabinet composed of a rack shelf holding three ceramic rectangular jars on top, an open shelf space in the middle and two side by side drawers on the bottom. The back of the cabinet has a decoratively carved top. The ceramic jars are white and have white painted wooden lids. The jars are of the appropriate number and size to fit and fill the rack shelf. They form a composite good with the apothecary shelf. The essential character of this composite good is imparted by the apothecary shelf. The apothecary shelf measures 12-1/8” high by 9-3/8” wide by 3-3/4” deep.

The applicable subheading for the four shelf products described above 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 duty rate will be 3.2 percent ad valorem.

Articles classifiable under subheading 4420.90.8000, HTSUSA, which are products of India may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".

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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