CLA-2-44:RR:NC:2:230 F83052
Mr. Tim Baker
Jobar International, Inc.
220 N. Inglewood Ave.
P.O. Box 4487
Inglewood, CA 90309-4487
RE: The tariff classification of an over-the-sink standing wood shelf from China
Dear Mr. Baker:
In your letter dated February 4, 2000 you requested a tariff classification ruling.
The ruling was requested on a product identified as your “JC2195 Over Sink Shelf”. A sample and sales literature were submitted.
The product is a wood shelf designed to stand over the kitchen sink. It measures approximately 38 inches long by 6 inches wide by 1/2 inch thick. It stands 9 inches high when the leg ends are assembled to the shelf. Underneath the shelf are additional attached features consisting of a paper towel holder, a 6” x 8” x 1/2” pull-out cutting board, a knife holder and a plastic tray for holding sponges. The shelf and cutting board are made of veneered wood fiberboard.
The applicable subheading for the over-the-sink wood shelf 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.
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 212-637-7009.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division