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NY R02957




December 27, 2005

CLA-2-44:RR:NC:2:230 R02957

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.8000; 8302.50.0000

Mr. Mark C. Olsen
China Clipper Northwest
7568 45th Avenue SW
Seattle, WA 98136

RE: The tariff classification of a wood shelf and a hook board from China

Dear Mr. Olsen:

In your letter dated December 19, 2005 you requested a tariff classification ruling.

The ruling was requested on two wall hanging products that are part of a group of products described as “occasional furniture.” Photographs of the products were submitted.

The first product is referred to as the “countertop hutch.” It is a wall hanging shelf unit composed of an open shelf on top, a shelf divided into three compartments in the middle and a board with four metal hooks on the bottom. The shelf unit is made of medium density fiberboard (MDF) and plywood. It measures 36” wide x 18” high x 10” deep.

The second product is a hook board. It consists of five iron hooks mounted on a plain rectangular MDF board. It measures 36” wide x 8” high.

The applicable subheading for the “countertop hutch” 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 rate of duty will be 3.2 percent ad valorem.

The applicable subheading for the hook board described above will be 8302.50.0000, HTSUSA, which provides for hat racks, hat pegs, brackets and similar fixtures, and parts thereof, of base metal. The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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