CLA-2-44:OT:RR:E:NC:2:230
Ms. Kathy J. Chancellor
Toll Global Forwarding Inc.
1371 N. Wood Dale Road
Wood Dale, IL 60191
RE: The tariff classification of a wooden safety gate from Vietnam
Dear Ms. Chancellor:
In your letter dated August 3, 2009, you requested a tariff classification ruling. The ruling was requested on behalf of your client, Merry Products Inc.
The ruling was requested on a free standing “Child Safety Gate” made of cau su (Hevea brasiliensis spp.) harvested in Vietnam. The gate is constructed of three folding panels that are hinged together. Each of the panels is composed of multi spaced wood slats. The two side panels fold into a large center panel to create a single solid flat panel. The free standing child safety gate measures 40 inches long x 20 inches high and when fully opened, it measures approximately 70 inches long. The center wooden frame incorporates an integrated handle to allow for easy positioning of the safety gate. You state in your letter that the child safety gate is pre-assembled except for the attachment of the feet. The required instructions and hardware are included. Four pictures of the “Child Safety Gate” were submitted.
The applicable subheading for the wooden safety gate will be 4421.90.9760, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of wood. The 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/.
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