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NY L80594

November 1, 2004

CLA-2-94:RR:NC:SP:233 L80594


TARIFF NO.: 9403.60.8080

Mr. Matthew L. Miles
Dynasty International, Inc.
2441 Production Drive (ST 100)
Indianapolis, IN 46241

RE: The tariff classification of wooden cabinets with sinks from China.

Dear Mr. Miles:

In your letter dated October 18, 2004, on behalf of Dorel Asia SRL, you requested a tariff classification ruling.

The merchandise to be imported is Model DA246 and Model SMC3301-8, each consisting of a wooden cabinet with a marble top, bronze sink and bronze faucets. You have submitted photographs of both models with your request.

The wooden cabinets with sinks are considered composite goods consisting of different materials or made up of different components. The items shall be classified as if they consisted of the material or component that gives them their essential character. In both instances, the wooden cabinet imparts the essential character.

The applicable subheading for the wooden cabinets with sinks, Model DA246 and Model SMC3301-8, 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.

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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