CLA-2-94:OT:RR:E:NC:SP:233
Mr. Gary Hollis
The Container Store
500 Freeport Parkway
Coppell, TX 75019
RE: The tariff classification of a wardrobe storage closet from China.
Dear Mr. Hollis:
In your letter dated July 25, 2009, you requested a tariff classification ruling.
Photographs and description have been submitted for a wardrobe storage closet, SKU number 10048465. The storage closet has a steel tubular frame measuring 36 inches wide by 20 inches deep and 62 inches high. The frame is covered in fabric which imparts the essential character of the closet. It features a zipper opening and a clear vinyl window to view the contents. The unit is designed to stand on the floor and is sold as a storage center for closet overflow, visiting guests or out of season clothing.
The applicable subheading for the wardrobe storage closet will be 9403.89.6010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other furniture and parts thereof: Furniture of other materials…: Other: 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