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NY L87425




September 20, 2005

CLA-2-44:RR:NC:2:230 L87425

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.8000

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

RE: The tariff classification of a wood jewelry shelf drawer from Estonia

Dear Ms. Davidson:

In your letter, which was received in our office on August 29, 2005, you requested a tariff classification ruling.

The ruling was requested on a product identified as the “Elfa Birch Jewelry Box, SKU# 10030445.” A sample of the product was submitted. The product is a jewelry shelf drawer designed to fit as an optional component in the Elfa® shelving system. The sample is an open shallow rectangular container divided into two compartments and measuring approximately 21” long x 16” wide x 1-3/4” high. The two sides of the container are shaped with overlapping edges designed to sit on two Elfa® shelving system brackets like a shelf. The drawer is made of birch wood and is lined on the interior bottom with imitation leather. The product is described as being used in a closet as a jewelry box and as a valet.

The applicable subheading for the Elfa® jewelry shelf drawer, SKU# 10030445, 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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