CLA-2-44:OT:RR:E:NC:2:230
Ms. Catrina H. Lawless
Hooker Furniture
P.O. Box 4708
Martinsville, VA 24112
RE: The tariff classification of wooden bookcase ladders from Honduras
Dear Ms. Lawless:
In your letter dated March 27, 2009 you requested a tariff classification ruling.
The ruling was requested for wooden ladders designed to be used with wall bookcase units. Illustrative literature from your website (www.hookerfurniture.com) and diagrams from the “Index of Hooker Home Office and Computer Furniture” were submitted.
The ladder is identified as item # 431-10-255. It measures 20” wide x 75” high and is made of solid pine. It consists of four rungs between two side bars and has hinged hooks attached to the top of the side bars. The hooks fit over a metal bar that runs along the front of the bookcase.
Based on the literature submitted, the same ladder is sold as part of two different styles of bookcases, one a double bookcase unit and the other a triple bookcase unit. You stated in a telephone conversation that the ladders will be imported with the bookcases but that they will be packed separately and that the quantities may be different.
The applicable subheading for wooden ladders, item # 431-10-255, imported in different quantities from the bookcases, will be 4421.90.9760, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of wood. The general rate of duty will be 3.3 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/.
Your inquiry does not provide enough information to give a classification ruling on bookcase ladders imported in the same shipment and in the exact same quantities as specific bookcases. Your request for a classification ruling should include a detailed description of the bookcases and a confirmation that the exact same quantities of ladders and bookcases are being imported on the same shipment. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include a reference to this ruling.
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