CLA-2-94:RR:NC:SP:233 D80583
Ms. Celine Pinoul
Royal Storage Cabinet Inc.
3001, boul. Industriel
Chambly, Quebec J3L 4W3
Canada
RE: The tariff classification of a steel cabinet from Canada.
Dear Ms. Pinoul:
In your letter dated July 16, 1998, you requested a tariff classification
ruling.
The submitted literature depicts the Royal modular cabinet, an integrated
system consisting of steel cabinets with drawers, adjustable partitions and full
height side walls. The cabinets are available in twelve sizes and feature
various options. The modular cabinet is designed to be placed on the floor or
ground. The cabinet will imported either complete or in pieces.
The applicable subheading for the steel cabinet will be 9403.20.0030,
Harmonized Tariff Schedule of the United States (HTS), which provides for other
furniture and parts thereof: other metal furniture, other. The general rate of
duty will be 0.8% ad valorem.
The applicable subheading for the steel cabinet parts, if imported
separately, will be 9403.90.8040, HTS, which provides for other furniture and
parts thereof: parts: other: other, of metal. The general rate of duty will be
0.8% ad valorem.
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 212-466-5739.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division