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NY N011177





May 22, 2007

CLA-2-63:RR:NC:N3:351

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9889

Joel Simon
Serko, Simon, Gluck & Kane LLP
1700 Broadway
31st Floor
New York, New York 10019

RE: The tariff classification of a storage unit from China

Dear Mr. Simon:

In your letter dated May 8, 2007, you requested a tariff classification ruling on behalf of your client, Mitzi International.

The submitted sample is identified as a three-drawer storage unit. It measures approximately 15”H x 11½”W x 11½”D and features three removable shelves. You state that the item is intended to be placed on a desk or some other elevated surface such as a crate. The item is constructed of paperboard covered with 100% polypropylene (75 grams non-woven) textile fabric. Each drawer contains a textile fabric- covered paperboard insert. The front of the drawers are covered with plastic sheeting that feature representations of copyrighted characters from “Dora the Explorer.”

The applicable subheading for the storage unit will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem.

You suggested that the storage unit be classified under subheading 3924.90.5600, HTSUS, which provides for “Tableware, kitchenware, other household articlesof plastics: Other: Other.” It is not classified under that tariff subheading as the polypropylene covering is a textile fabric, and that imparts the essential character to the item.

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 sample will be returned as requested.

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 Mitchel Bayer at 646-733-3102.

Sincerely,

Robert B. Swierupski
Director,

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