CLA-2-94:RR:NC:SP:233 I83954
Mr. Ronald Morales
Yusen Global Logistics
10200 NW 21st Street
Miami, FL 33172
RE: The tariff classification of Bathroom Cabinet Compositions and Bathroom Vanity/Medicine Cabinets from Italy.
Dear Mr. Morales:
In your letter dated June 28, 2002, on behalf of Gonca USA Corp., you requested a tariff classification ruling.
The submitted photographs depict the following items to be imported:
Bathroom Cabinet Composition (photograph provided on model No. “Giada GD-1”, “Giada GD-3”, and “Lira 108”. All of the fixtures have similar features:
Wood construction
Wood doors and shelves
Custom fitted mirror
Custom fitted ceramic sink
Marble or glass countertop
U.S. standard AC 100V light fixture
Bathroom Vanity/Medicine Cabinet (photograph provided on model No. “ACQUA 36320”) Features include:
Wood frame and shelves
Mirror door
U.S. standard AC 100V light fixture
The Bathroom Cabinet Composition and Bathroom Vanity/Medicine Cabinet are considered composite goods consisting of different materials or made up of different components. The items shall be classified as if they consisted of the material or component, which gives them their essential character. In each instance, the wooden cabinet imparts the essential character.
The applicable subheading for the Bathroom Cabinet Composition and the Bathroom Vanity/Medicine Cabinet 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.
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