CLA-2-44:RR:NC:2:230 R04194
Mr. Allen B. Higginbotham
Trident BWA
1285 Simpson Way
Escondido, CA 92029
RE: The tariff classification of wooden water crock stands from China
Dear Mr. Higginbotham:
In your letter dated June 13, 2006 you requested a tariff classification ruling.
The ruling was requested on wooden stands used to support porcelain crocks which dispense water from inverted plastic water bottles. The stands are imported and sold separately from the crocks and water bottles. They will be imported in individual cardboard boxes in unassembled condition, but will be complete with metal screws for easy assembly by the consumer. The stands are available in two basic models: a floor standing model and a countertop model. Both models consist of four legs which support a circular platform on top. The height and type of feet vary in the two models.
You suggested classification of the floor standing model in heading 9403 of the Harmonized Tariff Schedule, which provides for furniture. However, the water crock stands do not meet the definition of furniture in chapter 94.
The applicable subheading for the wooden water crock stands, both floor standing and countertop models, 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/.
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 U.S. Customs and Border Protection (CBP) 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 CBP.
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