CLA-2-94:CL:PD:CO:TEB:F01
Laura Yeager
Ikea, Inc.
Plymouth Commons
Plymouth Meeting, PA 19462
RE: The tariff classification of wall hanging shelving unit from Bulgaria.
Dear Ms. Yeager:
In your letter dated March 10, 2000, you requested a tariff classification ruling.
The furniture item consists of a wall hanging unit referred to as FUNKIS, Ikea Article #36701140. A sample of this item accompanied your letter. The portion of the unit that attaches to the wall consists of two narrow wooden boards, approximately three feet in length. The boards are to be placed approximately fifteen inches apart and are to be hung vertically on a wall. On the front of each board, there are three protruding wooden pegs. Three textile pocket-type shelves are designed to attach onto the pegs by means of a sleeved hem. The textile shelves have a wood particleboard insert at the bottom to provide support. This article is designed to hang on the wall and can be used to hold magazines or other small articles.
The applicable subheading for the wall shelving unit will be 9403.80.6040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for furniture of other materials, including cane, osier, bamboo or similar materials; other. The duty rate will be free.
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This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have already been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
John M. Regan
Service Port Director
Cleveland, Ohio