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NY J87408

July 17, 2003

CLA-2-94:RR:NC:SP:233 J87408


TARIFF NO.: 9403.60.8080

Mr. Dennis Morse
BDP International, Inc.
2721 Walker Avenue N.W.
Grand Rapids, MI 49504

RE: The tariff classification of a computer desk and office chair from Taiwan.

Dear Mr. Morse:

In your letter dated July 2, 2003, on behalf of Meijer Distribution, you requested a tariff classification ruling.

The submitted sample consists of an unassembled computer desk and an unassembled office chair packed together in a box. The desk is made of MDF (medium density fiberboard) and the chair has a plastic frame with an upholstered seat and castors. Your client sells furniture for household use rather than specifically for office use. Since the desk and chair are boxed and sold together, they constitute a set with the essential character imparted by the desk.

Your sample is being returned as requested.

The applicable subheading for the computer desk and office chair 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.

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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