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NY K85858

May 14, 2004
CLA-2-94:RR:NC:SP:233 K85858


TARIFF NO.: 9403.60.8080

Ms. Carol Jones
Polardreams International Ltd.
100 North 4th Street
Fairfield, IA 52556

RE: The tariff classification of a Photo Tower from China.

Dear Ms. Jones:

In your letter dated May 5, 2004, you requested a tariff classification ruling.

The submitted photograph and diagram depict item #NF4228 Photo Tower, which consists of a wooden cabinet measuring 48 ¼ inches (h) x 19 inches (w) x 7 7/8 inches (d), containing 12 photo albums. The front of the cabinet is covered with five drop-down doors. The doors have glass fronts framed in wood. Inside the cabinet features five shelves that may be used for photo albums, CDs, and collectibles. The 12 photo album covers measure 6 ½ inches (h) x 5 ½ inches (w), with the pages in the photo album measuring 6 1/8 inches (h) x 4 ¾ inches (w). The plastic photo sleeves have plastic pages. Each 40-page album holds 80 photos. The album covers are made of bonded leather containing 85% leather fibers and 15% non-leather substances. The unit is designed to stand on the floor.

For tariff classification purposes, the cabinet and the albums are considered “goods put up in sets for retail sale” whose common purpose is to facilitate organizing and storing one’s photographs. The cabinet, which predominates in terms of bulk, weight and appearance, will be regarded as the component that imparts the essential character of the set.

The applicable subheading for the complete NF 4228 cabinet/album set 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. 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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