CLA-2-44:OT:RR:NC:2:230
Ms. Francine Ramsey
Hampton Direct, Inc.
350 Pioneer Drive
P.O. Box 1199
Williston, VT 05495
RE: The tariff classification of an over-the-sink organizer shelf from China
Dear Ms. Ramsey:
In your letter dated January 10, 2008 you requested a tariff classification ruling.
A sample of the product to be classified, the “Over-the-Sink Organizer Shelf w/Baskets,” SKU # 24545, was submitted with your request. The product is a 6-1/2” wide x 37” long shelf made of pine. The top center surface of the shelf is inlaid with white ceramic tiles. The shelf is designed to stand over a sink by means of two 9” high wooden dowel stands assembled to both ends. Attached underneath the shelf are two pull-out coated wire baskets. According to marketing literature submitted with the sample, the organizer shelf provides additional storage space over a kitchen sink for items such as bottles of dish soap, small potted plants and knick knacks. The baskets provide additional storage for sponges and scrubbers.
The product is a composite good composed of different materials and components. The essential character of the product is imparted by the wood because the wood makes up the primary component of the product, the storage shelf.
The applicable subheading for the “Over-the-Sink Organizer Shelf w/Baskets,” SKU # 24545, will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem.
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/.
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