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NY K89738

September 22, 2004

CLA-2-94:RR:NC:SP:233 K89738


TARIFF NO.: 9403.60.8080

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

RE: The tariff classification of photo towers from China.

Dear Ms. Peirce:

In your letter dated September 17, 2004, you requested a tariff classification ruling.

The submitted photograph and engineering drawing depict PF4904-PF4905 photo towers, part number 08150CA. Each consists of a wooden cabinet measuring 47 7/8 inches (h) x 16 7/8 inches (w) x 8 ½ inches (d), containing 12 photo albums. The front of the cabinet is covered with three drop-down doors. The doors have glass fronts framed in wood covered with bonded leather (85% leather fibers and 15% non-leather substances). PF4904 will have a mahogany color finish; PF4905 will have an oak color finish. The cabinet and photo albums are packaged as one item and will not be sold separately.

The cabinet features three compartments inside that may be used for photo albums, CDs, and collectibles. The 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.

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. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The photo towers are sets for tariff classification purposes, with the essential character imparted by the wooden cabinets.

The applicable subheading for the photo towers 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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