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NY L81345

December 14, 2004

CLA-2-94:RR:NC:SP:233 L81345


TARIFF NO.: 9403.60.8080

Mr. Anthony Bonatesta
Meadow Wye & Co., Inc.
2506 Forest Avenue
Staten Island, NY 10303

RE: The tariff classification of an Imperial Vanity mirrored bath vanity and stool set from China.

Dear Mr. Bonatesta:

In your letter dated November 24, 2004, on behalf of M. Fortunoff, you requested a tariff classification ruling.

The merchandise to be imported is identified as Imperial Vanity. It consists of a bath vanity dresser, a ½ back fabric bath stool and a bath vanity mirror. The items are all packed in one carton for retail sale.

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 mirrored bath vanity and stool set comprise a set for tariff classification purposes, with the essential character imparted by the vanity.

The applicable subheading for the Imperial Vanity mirrored bath vanity and stool 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.

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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