CLA-2-94:RR:E:NC:SP:233

Ms. Cathy Bonadonna
Bed Bath and Beyond
650 Liberty Ave.
Union, NJ 07083

RE: The tariff classification of a medicine cabinet from China.

Dear Ms. Bonadonna:

In your letter dated September 20, 2007 you requested a tariff classification ruling.

You have submitted a photograph of a bathroom/medicine cabinet. It mounts on the wall, is predominantly made of wood and has two shelves. It measures 18.5” x 22.5” x 7” with full sides, top and back, and two glass doors.

The applicable subheading for the medicine cabinet will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other wooden furniture, Other, Other”. The rate of duty will be free.

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 Lawrence Mushinske at 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division