Mr. Kenny Choi
514 Eccles Avenue
South San Francisco, CA 94134

RE: The tariff classification of a bathroom vanity from China.

Dear Mr. Choi:

In your letter dated March 18, 2008, on behalf of Lanza Products, you requested a tariff classification ruling.

Photographs and description have been submitted for a bathroom vanity set. The vanity consists of a rectangular marble top, a three drawer wooden vanity with a bottom shelf to place a fabric-lined wicker storage basket. The marble top features openings for the installation of a sink and faucet. The wicker basket is composed of willow. The vanity set will be shipped and sold as a unit.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The bathroom vanity is a set for tariff classification purposes, with the essential character imparted by the vanity dresser.

The applicable subheading for the vanity set will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: 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

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.


Robert B. Swierupski
National Commodity
Specialist Division