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NY R02982

December 27, 2005

CLA-2-94:RR:NC:SP:233 R02982


TARIFF NO.: 9403.60.8080

Ms. Andrea Holtan
Costco Wholesale
999 Lake Drive
Issaquah, WA 98027

RE: The tariff classification of a 6-piece wood storage cabinet set from China.

Dear Ms. Holtan:

In your letter dated December 14, 2005 you requested a tariff classification ruling.

The merchandise to be imported is a 6-piece wood storage cabinet set. The item consists of six cubes which will be sold together as a set. The cubes are made of Poplar and Malaysia medium density fiberboard (MDF) and painted white. The set includes the following pieces:
ya0838A storage cube with glass door measuring 15 ½” x 15 ½” x 15 ½”, fully assembled
ya0838B storage cube with wood door measuring 15 ½” x 15 ½” x 15 ½”, fully assembled
ya0-838C storage cube with 2 drawers measuring 15 ½” x 15 ½” 15 ½”, fully assembled
ya0838D storage cube with no door measuring 15 ½” x 15 ½” x 15 ½”, fully assembled
ya0838F 2 storage cube bases measuring 15 ½” x 15 ½” x 4’ H

The cubes are designed to be stacked on the floor and used as furniture.

The applicable subheading for the 6-piece wood storage cabinet set will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUSA), 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 HTSUSA 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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