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NY L86657

September 1, 2005

CLA-2-44:RR:NC:2:230 L86657


TARIFF NO.: 4420.90.8000

Ms. Geri Davidson
The Container Store
500 Freeport Parkway
Coppell, TX 75019

RE: The tariff classification of a desktop CD cabinet from China

Dear Ms. Davidson:

In your letter, which was received in our office on August 5, 2005, you requested a tariff classification ruling.

The ruling was requested on a desktop CD cabinet, SKU # 10031609. A sample of the product was submitted. The sample consists of a rectangular cabinet with two shelves, measuring approximately 14” wide x 8-1/2” deep x 15” high. The cabinet is made of wood and has a durable laminate finish. Each of the two shelves contains two plastic drawers. The four drawers contain hanging plastic sleeves for storing up to 240 compact discs.

Classification of goods under the Harmonized Tariff Schedule of the United States is governed by the General Rules of Interpretation (GRI’s). GRI 1 states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Goods consisting of more than one material or component, which are classifiable under two or more headings, are classified according to the principles of GRI 3. GRI 3(b) states that composite goods consisting of different materials shall be classified according to the material which gives them their essential character. The factor which determines the essential character may vary between different kinds of goods.

The subject desktop CD cabinet is a composite good consisting of wood and plastic. The essential character of this composite good is imparted by the wood, which makes up the primary cabinet portion. The plastic drawers are parts of the cabinet.

The applicable subheading for the desktop CD cabinet, SKU # 10031609, will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the CBP.

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 Paul Garretto at 646-733-3035.


Robert B. Swierupski

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