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NY K86536




June 25, 2004
CLA-2-44:RR:NC:2:230 K86536

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.8000

Ms. Alice Liu
Atico International USA, Inc.
P.O. Box 14368
Ft. Lauderdale, FL 33302

RE: The tariff classification of wood particle board cabinets from China

Dear Ms. Liu:

In your letter dated May 19, 2004 you requested a tariff classification ruling.

The ruling was requested on three styles of cabinets, item numbers C35D1030, C35D1031 and C35D1032. The cabinets are made of 15 mm thick wood particle board. The surface and visible edges are covered with a plastic material described as PVC veneer. The cabinets are shipped unassembled complete with screws and dowels. Photographs of the assembled products and a sample of one unassembled cabinet were submitted.

Item #C35D1030 is described as a corner cabinet without legs. It is a triangular shaped open shelf measuring 14-3/4” x 12”D x 14-3/4”H. It consists of two rectangular panels on the sides and two triangular panels on the top and bottom.

Item #C35D1031 is a one door cabinet with a handle and no legs. It is a rectangular cabinet measuring 14-3/4” x 12”D x 14-3/4”H. The front of the cabinet is closed with a door having a metal handle. It is composed of six rectangular panels of wood.

A sample of item #C35D1032, described as a cabinet with two holes and no legs, was submitted. It is an open rectangular, almost cube shaped cabinet measuring 14-3/4” x 12”D x 14-3/4”H. The cabinet is composed of a rectangular top and bottom, two rectangular sides with oval shaped openings that appear to be usable as handles, and a back panel made of 1/8” thick wood fiberboard. The sample is an unassembled complete cabinet with all parts ready for assembly. The parts are drilled with holes and grooved to fit together.

The applicable subheading for the three styles of cabinets, not designed to stand on the floor, #C35D1030, #C35D1031 and #C35D1032, 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 U.S. Customs and Border Protection (CBP) 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 CBP.

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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