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NY I80659

April 26, 2002

CLA-2-94:RR:NC:SP:233 I80659


TARIFF NO.: 9403.60.8080

Ms. JoAnn Benson
Polardreams International Ltd.
1948 Highway 1 North
Fairfield, IA 52556

RE: The tariff classification of a wooden rack with bins from China.

Dear Ms. Benson:

In your letter dated April 9, 2002, you requested a tariff classification ruling.

The submitted photograph and diagram depict item #LK613/1816TY Child’s Toy Storage Rack and Bins, which consists of a wooden rack measuring 26” (h) x 30 13/16” (w) x 11 7/16” (d) with a set of 6 wooden bins in various colors. Each bin measures 5 1/8” (h) x 13 3/16” (w) x 12” (d). The rack and bins will be packaged, imported and sold together. The unit is designed to stand on the floor.

We find that the above-described item is a composite good whose essential character is not clearly imparted by either the wooden rack or the wooden bins. General Rule of Interpretation (“GRI”) 3(c), Harmonized Tariff Schedule of the United States (HTS) provides that such products shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, classification for the wooden rack occurs last.

The applicable subheading for the Child’s Toy Storage Rack and Bins will be 9403.60.8080, HTS, which provides for other furniture and parts thereof: other wooden furniture: other, other. The rate of duty will be free.

Articles classified in subheading 9403.60.8080, HTS, from China are not presently subject to quota restraints or visa requirements, nor are any special documents required. If you change your “LK” number due to a different wood and/or color but make the item to the same part number 1816TY specifications, this ruling would still be applicable.

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.


Robert B. Swierupski

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