CLA-2-94:RR:NC:SP:233 K84235

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of “Kitchen Trolley Tile Top” from Thailand.

Dear Ms. Aldinger:

In your letter dated March 15, 2004, you requested a tariff classification ruling.

The submitted sample is referred to as “Kitchen Trolley Tile Top,” item #937505. The item is a floor standing rubberwood cart measuring approximately 33” high and 25½” wide and 15” deep. It has eight ceramic tiles on top, a drawer, two shelves and four wheels. The intended use of this item is as a kitchen accessory.

Your sample is being returned as requested.

The applicable subheading for the “Kitchen Trolley Tile Top” will be 9403.40.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Wooden furniture of a kind used in the kitchen: Other: Other. The rate of duty will be free.

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