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NY N006376




February 15, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.60.8080

Ms. Catherine Gensch
Maersk Customs Service
725 North Central Avenue
Wood Dale, IL 60191

RE: The tariff classification of a nightstand from China.

Dear Ms. Gensch:

In your letter dated January 30, 2007, on behalf of Sportsman’s Guide, Inc., you requested a tariff classification ruling.

Photographs and descriptive literature were provided with your letter. The nightstand consists of a metal frame and legs with a wood shelf and tabletop. It will be used as a nightstand table by a bed.

The nightstand is a composite article that prima facie appears to be classifiable under more than one heading. Classification will accordingly be determined on the basis of that portion of the article which imparts the essential character. We have concluded that the neither the wood shelf and tabletop nor the metal frame and legs impart the essential character. Therefore, the nightstand shall be classified under the heading or subheading which occurs last in numerical order among those which equally merit consideration. In this instance the subheading for furniture of wood appears after the subheading for furniture of metal.

The applicable subheading for the nightstand 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/.

The nightstand may be subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection

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.

Sincerely,

Robert B. Swierupski
Director,

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