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NY R01077

November 26, 2004

CLA-2-94:RR:NC:SP:233 R01077


TARIFF NO.: 9403.80.6040

Mr. Rolando E. Portal
ABC Distributing, LLC
14445 NE 20th Lane
North Miami, FL 33181

RE: The tariff classification of Storage Coordinates Multicolor from China.

Dear Mr. Portal:

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

The merchandise to be imported is identified as Storage Coordinates Multicolor. The article consists of a floor standing wood frame with different color coordinated textile baskets. The baskets are made of 100% cotton fabric backed by cardboard material. Each basket fits squarely into the wood frame and functions as a drawer to store miscellaneous items. The baskets are removable, however they are designed to sit and hold items. You indicate that the cost of the baskets will be approximately 55% and the cost of the wood frame 45%. You have submitted photographs of the item with your request.

The wood floor standing frame and the textile baskets form a composite good. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In the instant case, the textile baskets impart the essential character to the good.

The applicable subheading for the Storage Coordinates Multicolor will be 9403.80.6040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Furniture of other materials Other, Household.” 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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