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NY L89003

December 27, 2005

CLA-2-94:RR:NC:1:110 L89003


TARIFF NO.: 9403.70.8030

Mr. Heidar Nuristani
Compliance Specialist
Central Purchasing, LLC.
3491 Mission Oaks Blvd.
Camarillo, CA 93012

RE: The tariff classification of a display cabinet from Taiwan.

Dear Mr. Nuristani:

In your letter dated November 22, 2005 you requested a tariff classification ruling.

The merchandise under consideration is a display cabinet identified as a Fuse, Terminal and Connector Assortment Kit. The display cabinet is constructed of a steel frame mounted on four solid rubber wheels. Within the steel frame are 14 plastic sections with 8 plastic drawers placed in each section creating a total of 112 drawers. The approximate dimension of the display cabinet is 55½ inches high by 24½ inches wide and is 20 inches deep. This cabined weights approximately 78 lbs. From the information provided by you in your ruling request, the cabinet will be imported with 12650 pieces of assorted fuses, connectors and terminals.

The display cabinet does not appear to be the type of cabinet normally sold at retail with components (i.e., not put up in sets for retail sale). The assorted components are not for a particular need or specific activity. They are different types of components with different functions (i.e., electrical connection and protection).

The General Rules of Interpretation (GRIs) of the Harmonized Tariff System (HTS) governs the classification of goods put up in sets for retail sale. GRI 3(b) provides, in relevant part, that goods put up for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. The Explanatory Notes (ENs) of the HTS provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. According to the ENs for GRI 3(b), “goods put up in sets for retail sale” refers to goods which: consist of at least two different articles which are, prima facie, classifiable in different headings; consist of products or articles put up together to meet a particular need or carry out a specific activity; and are put up in a manner suitable for sale directly to users without repackaging.

Under GRI 3(b), the display cabinet with the assorted components does not meets the definition of a set. Therefore, the cabinet and its components must be classified individually.

The applicable subheading for the display cabinet will be 9403.70.8030, Harmonized Tariff Schedule of the United States (HTSUSA), which provides for "Other furniture and parts thereof: Furniture of plastics: Other, Other." The general rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUSA and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

At this time we are returning your request for a ruling on any of the assorted components. We need additional information in order to issue a ruling. Please submit the information described below:

Samples, photographs, drawings or other pictorial representations of each item.

Descriptive literature or a detailed explanation on the use of each item.

Country of origin for each item.

Please explain how the items will be packaged for importation.

Please limit each ruling requests to a maximum of 5 items of the same class or kind.

If you decide to resubmit your request for the assorted components, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section.

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 Eileen S. Kaplan at 646-733-3016.


Robert B. Swierupski

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