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NY M85053

July 18, 2006

CLA-2-94:RR:NC:SP:233 M85053


TARIFF NO.: 9403.60.8080

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

RE: The tariff classification of a free standing shelf from China.

Dear Ms. Davidson:

In your letter received by us on July 14, 2006, you requested a tariff classification ruling.

The merchandise under consideration is identified as a free standing shelf, SKU # 10035522 & 10035523. The item is comprised of three Melamine / particle board shelves supported by polyurethane side legs. The shelves each measure 16” deep by 27” long. You have submitted a sample of one shelf with one side leg and a picture of the fully assembled shelf.

For tariff classification purposes, the Melamine / particle board shelves and the polyurethane side legs used to construct the free standing shelf 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 this case, the Melamine / particle board shelves impart the essential character to the good.      

The applicable subheading for the free standing shelf will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other wooden furniture: Other, Other.” 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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