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NY R01677




April 21, 2005

CLA-2-44:RR:NC:2:230 R01677

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.8000; 4420.90.4500; 9403.60.8080

Mr. David Kornblum
Simple Symbol
6710 Finamore Circle
Lake Worth, FL 33467

RE: The tariff classification of a painted wooden wall shelf, trash bin, nesting chests and table from China

Dear Mr. Kornblum:

In your letter dated March 22, 2005 you requested a tariff classification ruling.

The ruling was requested on four wooden products, consisting of a wall shelf, a trash bin, a set of nesting chests and a table. Photographs and descriptions of the products were submitted.

Simple Symbol # 441026-024 is a hand painted wooden wall shelf with four drawers. The photograph shows a shelf surrounded by three sides and with two rows of two drawers each underneath. The shelf unit is made of wood and medium density fiberboard (MDF). It is painted with fruit motifs on a white background. The measurements are stated to be 15.4”L x 4.7”W x 12.2”H. The shelf can be hung on a wall or can sit on top of a table or counter.

Simple Symbol # 441026-023 is a hand painted wooden trash bin. The photograph shows a rectangular open container with flared sides and scalloped edges. It is made of wood and MDF and is painted with fruit motifs on a white background. The measurements are 9.8”L x 9.8”W x 20”H.

The applicable subheading for the wall shelf (Simple Symbol # 441026-024) and the trash bin (Simple Symbol # 441026-023) 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.

Simple Symbol # 441025-022 is a set of five nesting wooden chests. The photograph shows five chests stacked on top of each other, with each chest being a little smaller than the one underneath it. The size of the largest chest was given as 22”L x 17.75”W x 17.25”H. The chests have hinged lids and front brass clasp closures. The chests are made of solid wood and MDF. The outer surfaces are decorated with various youthful motifs on a white background. The inner surfaces are not lined. The chests are suitable for household storage of a variety of articles such as toys, books and magazines.

The applicable subheading for the nesting wooden chests (Simple Symbol # 441025-022) will be 4420.90.4500, HTSUSA, which provides for jewelry boxes, silverware chests, cigar and cigarette boxes, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood; other, not lined with textile fabrics. The rate of duty will be 4.3 percent ad valorem.

Simple Symbol # 441026-022 is a hand painted wooden table with two drawers. The photograph shows a floor standing table with a rectangular top and two drawers underneath. The table is made of wood and MDF. It is painted with fruit motifs on a white background. The measurements are stated to be 12.7”L x 9.7”W x 23.6”H.

The applicable subheading for the wooden table (Simple Symbol # 441026-022) will be 9403.60.8080, HTSUSA, which provides for other wooden furniture. The rate of duty will be free.

You have asked whether the merchandise in question may be subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by U.S. Customs and Border Protection.

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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