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NY R02873




November 30, 2005

CLA-2-94:RR:NC:SP:233 R02873

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.60.8080

Mr. Michael Mason
LTD Commodities, LLC
2800 Lakeside Drive
Bannockburn, IL 60015

RE: The tariff classification of a Wooden Stackable Storage Unit with Removable Wicker Basket from China.

Dear Mr. Mason:

In your letter dated November 23, 2005, you requested a tariff classification ruling.

The merchandise to be imported is identified as item code “WQT” Wooden Stackable Storage Unit with Removable Wicker Basket. The item consists of a wooden storage cube measuring 15 ¼”W x 15 ¼”H x 15 ¼”D, containing a removable, two-handled rattan basket measuring 13 ½”L x 14”H x 14”W. The item is designed to stand on the floor for storing books, crafts, toys and more. The cubes will come in four colors and can be stacked to make a coffee table or tall storage unit.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The Wooden Stackable Storage Unit with Removable Wicker Basket is a set for tariff classification purposes, with the essential character imparted by the wooden cube.

The applicable subheading for the Wooden Stackable Storage Unit with Removable Wicker Basket 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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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