CLA-2-44:OT:RR:NC:2:230
Mr. Warunee Sarasas
Eastland Food Corporation
9475 Gerwig Lane
Columbia, MD 21046
RE: The tariff classification of a painted wood wall shelf from China
Dear Mr. Sarasas:
In your letter dated April 28, 2011, you requested a tariff classification ruling. The ruling was returned to you for additional information, which was resubmitted to this office on June 8, 2011.
The ruling was requested on a painted wood wall shelf, described as a “Buddha shelf”. A representative sample of the product was submitted for our review and will be returned to you as requested.
The wood wall shelf is constructed of two pieces of medium density fiberboard (MDF), measuring 16” (w) x 11” (l) x 10mm (thick) and 3” (w) x 12” (l) x 10mm (thick), respectively. The 16” piece functions as the shelf, while the 3” piece, fastened to the shelf at its back edge at a ninety degree angle, functions as a brace. Attached to the brace is a molded, decorative, gold-painted plastic bracket, which together with the brace, maintains the horizontal position of the shelf when hung on a wall. A 2 1/2" x 1 3/8” slotted metal plate, attached with metal screws at the shelf’s back edge, secures the shelf and brace together and functions as a hanger for the shelf. Molded, decorative, gold-painted, plastic trim is affixed to the edges of the shelf and brace. The shelf is intended to display a small Buddha sculpture.
The painted wood wall shelf is a composite good made up of materials classifiable under different headings. General Rule of Interpretation 3(b), HTSUS, states that composite goods are to be classified according to the material or component that gives them their essential character. The essential character of the subject shelf is imparted by the MDF frame, which is the main structural material and allows the item to function as a shelf.
The applicable subheading for the painted wood wall shelf 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: other, other. 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 Laurel Duvall at (646) 733-3035.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division