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NY J89181

September 24, 2003

CLA-2-94:RR:NC:SP:233 J89181


TARIFF NO.: 9403.60.8080

Ms. Gillian Peirce
Polardreams International Ltd.
1100 North 4th Street
Fairfield, IA 52556

RE: The tariff classification of a bathroom vanity from China.

Dear Ms. Peirce:

In your letter dated September 16, 2003, you requested a tariff classification ruling.

The submitted photograph and diagram depict item #LF1216/01747VT Bathroom Vanity. The vanity is made of wood and is designed for use in a bathroom. The outside dimensions of the unit are approximately 33” (h) x 36” (w) x 21.65” (d). The unit has one door in the center and three drawers on each side. The drawers have a front panel of beveled glass. The vanity is designed to hold a sink, but a sink is not included. The unit is designed to stand on the floor.

The applicable subheading for the bathroom vanity 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.

Articles classified in subheading 9403.60.8080, HTS, from China are not presently subject to visa or quota restraints, and no special documents are required.

Regarding your question concerning if you change your “LF” number due to a different wood and/or color but make the vanity to the same part number 01747VT 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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