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NY M85586

August 14, 2006

CLA-2-94:RR:NC:SP:233 M85586


TARIFF NO.: 9403.60.8080

Mr. William Sherman
Northern Customs Services Inc.
6391 Walmore Rd.
Niagara Falls, NY 14304

RE: The tariff classification of bathroom vanities from Canada. Correction to Ruling Number R04503.

Dear Mr. Sherman:

This replaces Ruling Number R04503, dated August 8, 2006, which contained a clerical error. A complete corrected ruling follows.

In your letter dated July 28, 2006, on behalf of Magick Woods Ltd., you requested a tariff classification ruling.

The merchandise under consideration consists of bathroom vanities imported from Canada. The vanities consist of the vanity cabinet that is made in Canada by Magick Woods Ltd., and the vanity top that is made in China. Magick Woods sells these as a complete unit. In your request you indicate that several styles are packed and shipped into the United States with the vanity top and cabinet in one box, several other styles have the cabinet in one box, the vanity top in a separate box, but are bundled together. For larger units, the cabinet and vanity base are shipped together, but in separate boxes due to weight and to insure they are handled properly during shipping. On occasion, the complete vanity will also be shipped with the matching medicine cabinet/mirror. As long as the components are shipped together, they are considered a complete unit of furniture.

The applicable subheading for the bathroom vanities 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/.

You inquire about proper country of origin marking. Since the non-originating item (the vanity top from China) has satisfied the tariff shift requirement under HTSUS General Note 12(t)/94.4, “Made in Canada” will be the proper country of origin marking.

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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