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NY R04374

July 20, 2006

CLA-2-94:RR:NC:SP:233 R04374


TARIFF NO.: 9403.90.8040

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

RE: The tariff classification of an elfa drawer system frame from Sweden.

Dear Ms. Davidson:

In your letter dated July 11, 2006, you requested a tariff classification ruling.

The merchandise under consideration is identified as an elfa drawer system frame, VPN# 200517 & 200548. The item is a 5-runner frame made of steel with an epoxy finish, measuring 24” high by 18” wide. It is designed to be used with other components to build a floor standing elfa drawer system that allows storage of folded clothing in the drawers with short hanging clothes above. You have submitted a photograph of the unit with your request.

The applicable subheading for the elfa drawer system frame will be 9403.90.8040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other: Other, Of metal.” 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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