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NY K89721




September 23, 2004

CLA-2-94:RR:NC:SP:233 K89721

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.60.8080

Mr. Peter Jay Baskin
Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad Street
New York, NY 10004

RE: The tariff classification of a Toy Box from China.

Dear Mr. Baskin:

In your letter dated September 21, 2004, on behalf of Jetmax International Limited, you requested a tariff classification ruling.

The item in question, designated as a “Toy Box” (Item No. 00105), is a toy chest designed to stand on the floor which measures 24 inches long by 14 inches wide by 14 inches high. It consists primarily of wood and/or medium density fiberboard (MDF), a wood-based composite material, and features a lid to cover the toys that will be stored inside. The item will be imported in an unassembled condition. You indicate that it is designed to be used in a children’s playroom. A picture of the “Toy Box” has been submitted with your request.

The applicable subheading for the Toy Box 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.

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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