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NY H89410





March 21, 2002

CLA-2-94:RR:NC:SP:233 H89410

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.60.8080

Ms. JoAnn Benson
Polardreams International Ltd.
1948 Highway 1 North
Fairfield, IA 52556

RE: The tariff classification of a wooden bathroom vanity from China.

Dear Ms. Benson:

In your letter dated March 13, 2002, you requested a tariff classification ruling.

The submitted photograph and diagram depict item #SPL00703VT Bathroom Vanity. The wooden vanity is designed to hold a bathroom sink/countertop and accommodate plumbing through the back. The outside dimensions of the vanity are 32 5/8” (h) x 24 5/8” (w) x 21 3/16” (d). The front of the vanity is covered by two hinged wooden doors. The unit is designed to stand on the floor.

The applicable subheading for the wooden bathroom vanity will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: other wooden furniture: other, other. The rate of duty will be free.

Articles classified in subheading 9403.60.8080, HTS, from China are not presently subject to visa or quota restraints, and no special documents are required.

Regarding your question concerning if you change your “LF” number due to a different wood and/or color but make the vanity to the same part number SPL00703VT specifications, this ruling would still be applicable.

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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