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NY K87336

July 6, 2004
CLA-2-94:RR:NC:SP:233 K87336


TARIFF NO.: 9403.60.8080; 7009.92.5000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of an Entrance Foyer Chest with Mirror and Wicker (Rattan) Drawers from China.

Dear Mr. Hoffacker:

In your letter dated June 25, 2004, on behalf of Murray Feiss DBA Royce Lighting, you requested a tariff classification ruling.

The item under consideration is an Entrance Foyer Chest with Mirror and Wicker (Rattan) Drawers, Article #RF46BK. The item will be marketed and sold as a foyer/home entrance/hallway chest and framed glass mirror set. The chest, mirror and wicker drawers will be sold in one retail package. The mirror does not attach to the chest, but due to the construction and color is intended to be hung directly above the chest. The wicker drawers are removable, but they are intended to used as drawers for the chest. You have submitted photographs of the item for our review.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.

The Entrance Foyer Chest with Mirror and Wicker (Rattan) Drawers is not considered to be a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the contents must be classified separately.

The applicable subheading for the Entrance Foyer Chest with Wicker (Rattan) Drawers 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.

The applicable subheading for the mirror will be 7009.92.5000, HTS, which provides for “"Glass mirrors...Other: Framed: Over 929 cm² in reflecting area." The rate of duty will be 6.5% 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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