CLA-2-94:RR:NC:SP:233 H89414
Ms. JoAnn Benson
Polardreams International Ltd.
1948 Highway 1 North
Fairfield, IA 52556
RE: The tariff classification of a wooden etagere/space saver from China.
Dear Ms. Benson:
In your letter dated March 13, 2002, you requested a tariff classification ruling.
The submitted photograph and diagram depict item #LF508/01011ET Etagere/Space Saver. The etagere/space saver is designed for bathroom storage, with four shelves and two doors. The outside dimensions of the unit are 66 7/16” (h) x 23 ½” (w) x 8 3/16” (d). The unit is designed to stand on the floor.
The applicable subheading for the wooden etagere/space saver will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: other wooden furniture: other, other. The rate of duty will be free.
Articles classified in subheading 9403.60.8080, HTS, from China are not presently subject to visa or quota restraints, and no special documents are required.
Regarding your question concerning if you change your “LF” number due to a different wood and/or color but make the space saver/etagere to the same part number 01011ET specifications, this ruling would still be applicable.
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