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NY J84397

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June 19, 2003

CLA-2-94:RR:NC:N1:113 J84397

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.20.0020; 9401.69.8030; 3925.90.0000; 7308.90.9590

Mr. John Campbell
Livingston International Consulting Group 5090 Explorer Drive, Suite 400
Mississauga, ON Canada L4W 4T9

RE: The tariff classification of toilet hardware from Canada.

Dear Mr. Campbell:

In your letter dated May 8, 2003, you requested a ruling on behalf of Hadrian Manufacturing on tariff classification.

The merchandise is metal lockers and toilet hardware. The lockers include the Emperor Corridor Lockers and the Gladiator Athletic Lockers. The toilet hardware includes both metal and plastic toilet partitions, wooden benches, and different mounting hardware.

The applicable subheading for the metal lockers will be 9403.20.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: other metal furniture, other: counters, lockers, racks, display cases, shelves, partitions and similar fixtures. The general rate of duty will be free.

The applicable subheading for the plastic toilet partitions will be 3925.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for builders’ ware of plastics, not elsewhere specified or included: other. The general rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the metal toilet partitions will be 7308.90.9590, Harmonized Tariff Schedule of the United States (HTS), which provides for structures and parts of structures of iron or steel: other: other: other. The general rate of duty will be 0.6 percent ad valorem.

The applicable subheading for the wooden benches will be 9401.69.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for other seats with wooden frames: other: other: other. The general rate of duty will be free.

Your inquiry does not provide enough information for us to give a classification ruling on the hardware kit. Your request for a classification ruling should include a sample of the kit. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. In your request, you suggest several classifications for the partitions in Chapter 94; however, permanently installed toilet partitions are not within the tariff or common definitions of furniture.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).

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 James Smyth at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,

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See also:

• Tariff No.: 3925.90.00 - Builders' ware of plastics, nesoi
• Tariff No.: 7308.90.95 - Iron or steel, structures (excluding prefab structures of 9406) and parts of structures, nesoi
• Tariff No.: 9401.69.80 - Seats (o/than chairs) nesoi, w/wooden frames, not upholstered
• Tariff No.: 9403.20.00 - Furniture (o/than seats) of metal nesoi, o/than of a kind used in offices