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NY K81394

December 10, 2003
CLA-2-94:RR:NC:SP:233 K81394


TARIFF NO.: 9403.70.8010

Ms. Evi K. Binder
Crop in Style
7855 Hayvenhurst Ave.
Van Nuys, CA 91406

RE: The tariff classification of a Modular Cube Wooden Case from China.

Dear Ms. Binder:

In your letter dated November 26, 2003, you requested a tariff classification ruling.

The submitted photograph depicts item 22001, P3 Modular Cube Wooden Case. The case is made from particleboard measuring 17” x 15” x 18”. To open the case, the top is lifted and the door is swung to the right. Inside the case, there are 6 plastic trays stacked onto each other. The user pulls the handles and presses the buttons which are located on the right and left of the trays in order to pull the stack of trays to an upright position. The trays are used for storing assorted paper for scrapbookers. The case has removable casters and is designed to be placed on the floor. The essential character of the case is imparted by the plastic component.

The applicable subheading for the Modular Cube Wooden Case will be 9403.70.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Furniture of plastics: Other, Household.” 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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