CLA-2-94:CL:PD:CO:TEB:F01
Ms. Gillian Peirce
Polardreams International Ltd.
1100 North 4th Street
Fairfield, IA 52556
RE: The tariff classification of an etagere/spacesaver from China.
Dear Ms. Peirce:
In your letter dated October 7, 2002, you requested a tariff classification ruling.
Your letter included a photograph and diagram of the Spacesaver, item#LBH937/1504ET. The etagere/spacesaver is constructed of chrome-plated steel with three tempered glass shelves. It is designed for bathroom use, to fit over the toilet and is floor standing. It will be packaged and imported in a knocked-down condition and will require assembly. When the unit is fully assembled, it measures 61.57”(h) x 28.35”(w) x 9.84”(d).
The applicable subheading for the spacesaver will be 9403.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other metal furniture, household. The applicable rate of duty will be free.
Articles classified in subheading 9403.20.0010, HTS, from China are not presently subject to visa or quota restraints, and no special documents are required.
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Regarding your question concerning if you change your “LBH” number due to a different finish/or color but make the spacesaver of metal and glass and to the same part number 1504ET specifications, this ruling would still be applicable.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter 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 Field National Import Specialist Sharon Browarek at 440-891-3824 or National Import Specialist Lawrence Mushinske at 646-733-3036.
Sincerely,
John M. Regan
Service Port Director
Cleveland, Ohio