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NY M87547

October 25, 2006

CLA-2-94:RR:NC:SP:233 M87547


TARIFF NO.: 9403.60.8080

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

RE: The tariff classification of a 6 shelf bookshelf from China.

Dear Ms. Davidson:

In your letter received by us on October 20, 2006, you requested a tariff classification ruling.

The merchandise under consideration is a floor standing 6 shelf bookshelf, SKU #10019830. The item is constructed of a metal wire frame with 6 shelves composed of melamine covered medium density fiberboard (MDF) and features easy, no-tools assembly. The shelves are spaced to hold books or accessories and can support up to 50 pounds of evenly distributed weight. You have submitted a photograph depicting the bookshelf with your request.

The subject 6 shelf bookshelf is composed of different components and is considered a composite good. Regarding the essential character of the bookshelf, the Explanatory Notes to GRI 3 (b) (VIII) state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. 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 MDF component imparts the essential character to the good.      

The applicable subheading for the 6 shelf bookshelf, SKU #10019830, 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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