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

Mr. William M. Stringfield
William M. Stringfield, Customs Brokers
249 E. Ocean Blvd., Suite 1008
Long Beach, CA 90802

RE: The tariff classification of a trash bin from China.

Dear Mr. Stringfield:

In your letter dated December 12, 2007, on behalf of Hillsdale Furniture, you requested a tariff classification ruling.

You have submitted a photograph of a trash bin. It stands on the floor, is 36 inches tall and is primarily made of wood with a cane facing. It is used in the kitchen to store and hide trash. The top is flat which enables it to be used as a table.

The applicable subheading for the trash bin will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “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 http://www.usitc.gov/tata/hts/.

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