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NY R05055

October 19, 2006

CLA-2-94:RR:E:NC:SP:233 R05055


TARIFF NO.: 9403.70.8010

Ms. Pamela Burgin
Haka Sewing Furniture
76 Ontario Street
Burk’s Falls, Ontario P0A 1C0

RE: The tariff classification of “Tall Boy” Storage Cabinets from Canada.

Dear Ms. Burgin:

In your letter dated October 13, 2006, you requested a tariff classification ruling.

The items under consideration are identified as the #1000 Series “Tall Boy” Storage Cabinet and #IB-1000 Series “Tall Boy” Storage Cabinet. The #1000 Series “Tall Boy” Storage Cabinet measures approximately 22” x 22” x 54” high. It has 7 smooth-sliding drawers for the storage of sewing supplies such as threads, scissors, elastic, trim, templates, rulers, marking pencils, buttons, interfacings, stabilizers, zippers, needles, pins, etc. The bottom drawer is file-sized for the storage of sewing patterns and sewing magazines. The cabinet is on casters and is designed to be used by the home sewer. The “IB” designation indicates a pull-out folding ironing board in place of the middle drawer. Both cabinets are primarily made of melamine. You have submitted a photograph of the cabinet with your request.

The applicable subheading for the #1000 Series “Tall Boy” Storage Cabinet and #IB-100 Series “Tall Boy” Storage Cabinet will be 9403.70.8010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastics: Other, Household.” 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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