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NY D89922




April 7, 1999

CLA-2-94:RR:NC:SP:233 D89922

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.90.8080

Ms. Ruby L. Wood
Evans and Wood & Co., Inc
P.O. Box 610005
DFW Airport, TX 75261

RE: The tariff classification of a fitted wardrobe cover with metal rod and masonite top from China.

Dear Ms. Wood:

In your letter dated March 29, 1999, on behalf of The Container Store, you requested a tariff classification ruling.

The submitted sample is a fitted wardrobe cover. The item is made of 100% cotton canvas and is designed to be affixed to a modular wardrobe unit by means of Velcro fasteners. The fitted cover will be used by the consumer to protect and conceal those items which are stored in the wardrobe. The front panel can be rolled up and secured by tying the attached strings or it can be left untied when the wardrobe is not in use, and the front would then drop to the floor. A metal rod can be installed across the inside of the top of the unit. A rigid masonite top can be inserted under the cover which allows the wardrobe to have a flat top, enabling the unit to be stacked. The three pieces plus hardware allow for the wardrobe to be expanded to a hanging unit. The components plus the hardware may not be prepackaged for retail but may be bulk packaged for shipping purposes.

Your sample is being returned as requested.

The applicable subheading for fitted wardrobe cover with metal rod and masonite top will be 9403.90.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: parts: other: other, other. The rate of duty will be free.

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 212-637-7061.

Sincerely,

Robert B. Swierupski

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