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NY M81255

March 28, 2006

CLA-2-94:RR:NC:SP:233 M81255


TARIFF NO.: 9403.80.6040

Mr. Joe Stinson
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of an Under Bed Chest from Vietnam.

Dear Mr. Stinson:

In your letter dated March 9, 2006, you requested a tariff classification ruling.

The submitted sample is identified as an Under Bed Chest, Liss Item #943265/Manufacturer Item #B35Z8045. The item is a storage chest designed to go under a bed, constructed of a metal frame fitted with a non-woven fabric cover. The top of the cover features a zippered plastic flap. When assembled, the item measures approximately 42” x 18” x 6”. A plastic hanging hook is enclosed. You have submitted a photograph and a cost breakdown for the item.

Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRI’s), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the components of the Under Bed Chest in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be 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 Under Bed Chest a composite good for tariff classification purposes, with the essential character imparted by the non-woven fabric cover.

Your sample is being returned as requested.

The applicable subheading for the Under Bed Chest will be 9403.80.6040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of other materials Other, Household.” The rate of duty will be Free.

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

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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