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NY R01304

January 24, 2005

CLA-2-94:RR:NC:SP:233 R01304


TARIFF NO.: 9403.60.8080

Mr. Michael Mason
LTD Commodities LLC
2800 Lakeside Drive
Bannockburn, IL 60015

RE: The tariff classification of toy box benches from China.

Dear Mr. Mason:

In your letter dated January 13, 2005, you requested a tariff classification ruling.

The items to be imported are toy box benches: “TBS-DSY” Daisy Toy Box Bench and “TBS-SPT” Sports Toy Box Bench. Each toy box bench is made of wood and measures 28” wide by 28” tall by 14” deep. Each has a polyester covered foam seat cushion. The lid of each bench is not hinged and is completely removable to facilitate the storage of toys. The items will be imported in an unassembled condition. Both items can be used as a bench and as a toy box. You have enclosed a picture of the toy box benches with your request.

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 IX to GRI 3(b) describes composite goods as those in which the components are attached to each other to form a practically inseparable whole as well as those with separable components, provided these components are adapted one to the other and are mutually complementary and together form a whole which would not normally be offered for sale in separate parts. 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. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration in determining their classification. In these composite goods, the heading for the toy box appears last in numerical order among the competing headings which equally merit consideration.

The applicable subheading for the toy box benches 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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