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NY L86437




August 24, 2005

CLA-2-44:RR:NC:2:230 L86437

CATEGORY: CLASSIFICATION

TARIFF NO.: 4421.90.9740

Ms. Geri Davidson
The Container Store
500 Freeport Parkway
Coppell, TX 75019

RE: The tariff classification of birch fascia shelf decor from Estonia

Dear Ms. Davidson:

In your letter, which was received on July 26, 2005, you requested a tariff classification ruling.

The ruling was requested on elfa® decor birch fascia, SKU # 10030443. Elfa® is an easy-hang flexible shelving system. A sample of the birch fascia and descriptive literature were submitted. The sample consists of a solid strip of wood shaped lengthwise with a rabbet and a groove. The ends of the fascia are cutout and rounded. The sample measures 12” x 1-3/8” x 1-3/8” and is also available in two foot lengths. The birch fascia is designed to fit in front of an elfa® shelf, providing a finished wooden architectural edge.

The applicable subheading for the birch fascia, SKU # 10030443, 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 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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