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NY R02665




October 17, 2005

CLA-2-94:RR:NC:SP:233 R02665

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.60.8080

Ms. Shirley Schmidt
Pier 1 Imports
100 Pier 1 Place
Level 16
Fort Worth, TX 76102

RE: The tariff classification of a tray with stand and a storage box with stand from China.

Dear Ms. Schmidt:

In your letter dated October 10, 2005, you requested a tariff classification ruling.

The merchandise to be imported is as follows:

Tray with stand consists of a large tray raised on a stand. The tray is made of MDF, hand painted on the inside and along the sides on the outside. The stand is made of iron and is detachable. The tray is intended to be used as a serving table, but can be removed and used as a tray. The approximate dimensions of the tray on its stand are 23” x 17 1/8” x 28 3/8”.

Storage box with stand consists of a large storage box raised on a stand. The box is unlined and made of MDF, hand painted on the outside. The stand is made of iron and is detachable. The box is intended to be used for storage, primarily for use in the home. The approximate measurements of the box on its stand are 21” x 14” 23”H.

The MDF and the iron used to construct both the tray with stand and the storage box with stand form a composite good. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In each case, the MDF imparts the essential character to the good.      

The applicable subheading for the tray with stand and the storage box with stand 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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