CLA-2-94:RR:NC:SP:233 J85273
Ms. Jennifer Tuchel
Sourcing Solutions
1200 Hosford Street, Suite 101
Hudson, WI 54016
RE: The tariff classification of a storage unit and a bench with storage bins from China.
Dear Ms. Tuchel:
In your letter dated May 16, 2003, you requested a tariff classification ruling.
The submitted samples are as follows:
A floor standing storage unit made of MDF (medium density fiberboard). The unit has three shelves which store four storage bins and can stand vertically or horizontally. The bins are made of textile material with cardboard sewn in between the fabric layers for structural support. The bins have leather handles to facilitate sliding into or out of the shelves. The unit will come in two versions: painted with canvas bins or with a maple paper wood veneer with nonwoven textile bins. The essential character of the item is imparted by the MDF unit.
A bench made of MDF (medium density fiberboard). The bench has three storage bins underneath. The bins are made of textile material with cardboard sewn in between the fabric layers for structural support. The bins have leather handles to facilitate sliding under the bench. The bench will come in two versions: painted with canvas bins or with a maple wood veneer with nonwoven textile bins. The essential character of the item is imparted by the MDF bench.
The applicable subheading for the storage unit 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.
The applicable subheading for the bench with storage bins will be 9401.69.8030, HTS, which provides for “Seats, whether or not convertible into beds, and parts thereof: Other seats, with wooden frames…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