CLA-2-44:RR:NC:2:230 I86724
Ms. Gillian Peirce
Polardreams International Ltd.
1100 North 4th Street
Fairfield, IA 52556
RE: The tariff classification of a portable wood step from China
Dear Ms. Peirce:
In your letter dated September 27, 2002 you requested a tariff classification ruling.
The ruling was requested on your item number LF1251/1783TY. The product is described as a sturdy step stool. A photograph and an engineering diagram were submitted. The product consists of a flat step with four side panels shaped with feet underneath. The two panels on the ends have openings for use as handles. The dimensions of the step are stated to be 7.01” high by 13.15” wide by 7.95” deep. The step is made of wood and painted white. The identical step may be imported made of a different wood or having a different color finish. In that case, the “LF” prefix number will be different, but the part number “1783TY” will be the same.
Because of the low height, the product is not classifiable as a stool. The applicable subheading for the wood step LF1251/1783TY or any LF#/1783TY, as described above, will be 4421.90.9740, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood, other, other. The rate of duty will be 3.3 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 Customs 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 Customs Service.
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,
National Commodity
Specialist Division