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NY A84504




June 25, 1996

CLA-2-44:RR:NC:GI:230 A84504

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.8000

Ms. Kim Young
BDP International Inc.
2721 Walker Road, N.W.
Grand Rapids, MI 49504

RE: The tariff classification of a video cassette storage cabinet (of wood and plastic) from China.

Dear Ms. Young:

In your letter dated June 3, 1996, on behalf of Meijer Inc., you requested a tariff classification ruling.

A sample identified as a style # 30-PVH24A video cassette storage cabinet was submitted and is being returned as requested. It consists of a 42.5 x 40 x 12.8 cm wood fiberboard box containing two side-by-side plastic drawers which may be slid out of its open front. Each drawer is fitted to hold up to 12 video cassette tapes.

The cabinet, which is covered on its exterior with a printed plastic film that simulates a wood-grain finish, is intended to be placed on a table, television set, entertainment center or the like. If desired, additional units can be stacked upon one another.

With reference to General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States (HTS), we find that the essential character of this composite product is imparted by the wooden housing.

Accordingly, the applicable subheading for the style # 30-PVH24A video cassette storage cabinet will be will be 4420.90.8000, HTS, which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 4.3%.

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 Paul Garretto at (212) 466-5779.

Sincerely,

Roger J. Silvestri

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