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NY K86127

May 18, 2004
CLA-2-94:RR:NC:SP:233 K86127


TARIFF NO.: 9403.10.0040; 8304.00.0000

Ms. Sarah Cullotta
Phoenix International Freight Services, Ltd. 855 IL Route 83
Bensenville, IL 60106-1219

RE: The tariff classification of “Suncast Storage Trends Organizing System” from Asia.

Dear Ms. Cullotta:

In your letter dated May 6, 2004, on behalf of Suncast Corporation, you requested a tariff classification ruling.

The merchandise under consideration is the ”Suncast Storage Trends Organizing System” which consists of a side table on castors, and two different sized storage bins. The three items will be imported and sold separately, but they are designed to be used together. The side table on castors (item number ML14107) is made of a heavy-duty metal construction with a smooth satin finish. It has a removable shelf and measures 14-3/8” wide x 15-3/8” tall x 14-1/2” long. The storage bins are made of metal. Item number ML71001 is shaped to fit magazines, files or other tall items. It measures 5-78” wide x 11-7/8” tall x 14-1/8” long. Item number ML56001 is shaped to fit CDs, cards, photos or other small items. It measures 6-1/4” wide x 5-3/4” tall x 14-1/8” long. The storage bins are specifically designed to fit inside of the side table.

The applicable subheading for the side table on castors will be 9403.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Metal furniture of a kind used in offices, Other.” The rate of duty will be free.

The applicable subheading for the storage bins will be 8304.00.0000, HTS, which provides for “Desk-top filing or card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment and parts thereof, of base metal, other than office furniture of heading 9403.” The rate of duty will be 3.9% ad valorem.

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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