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NY M86175

September 12, 2006

CLA-2-94:RR:NC:SP:233 M86175


TARIFF NO.: 9403.20.0030

Mr. John Yates
M & M Global Brands, Inc.
7930 Deering Ave.
Canoga Park, CA 91304

RE: The tariff classification of the “Z-Desk” and the “Z-Quick Office” from China.

Dear Mr. Yates:

In your undated letter received by us on September 7, 2006, you requested a tariff classification ruling.

The items under consideration are identified as the “Z-Desk” and the “Z-Quick Office.” The “Z-Desk” is a computer desk measuring 24.4” x 19.60” x 30” in height, constructed of a Z-shaped tubular steel frame with a tempered glass surface and a sliding glass keyboard drawer. The “Z-Quick Office” includes a computer desk and an office chair. The desk measures 23.62” x 18.90” x 29.53” in height and is constructed of a Z-shaped tubular steel frame with a particle board surface, and a sliding keyboard drawer. The office chair measures 21” x 17” x 31” in height and has a nylon base with adjustable height and an upholstered fabric seat and back. The desk and chair will be packaged together for retail sale. You have submitted diagrams and photographs of the items 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 X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. 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. The “Z-Quick Office” is a set for tariff classification purposes, with the essential character imparted by the desk.

The steel frame and the glass used to construct the “Z-Desk”, and the steel frame and the particle board used to construct the desk in the “Z-Quick Office” in both cases 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 each case, the steel frame imparts the essential character to the good.      

The applicable subheading for the “Z-Desk” and the “Z-Quick Office” will be 9403.20.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal 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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