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NY M81752




April 4, 2006

CLA-2-94:RR:NC:SP:233 M81752

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.30.8000

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

RE: The tariff classification of Modular Workplace Furniture from China.

Dear Mr. Baskin:

In your letter dated March 27, 2006, on behalf of Jetmax International Limited, you requested a tariff classification ruling.

The items in question are coordinated units of modular furniture designed for use in a workplace. Each piece of furniture is constructed of durable, high quality medium density fiberboard (MDF), has an easy to clean white lacquer finish, assembles easily with a Philips screwdriver, and comes with all the necessary hardware for assembly. The individual units are described as follows:

3 Drawer Organizer Cube – Contains three equally-sized drawers running the width of the unit, stacked vertically;

4 Drawer Organizer Cube – Contains four equally-sized drawers arranged in two rows of two drawers apiece;

4 Shelf Organizer Cube – An open-faced unit with four adjustable shelves running the width of the unit and nine pairs of slots to accommodate them;

Rounded Corner Shelf – A right-angled, open-faced, sector-shaped unit with two equally-spaced shelves running the width of the unit;

2 Desktop Organizers – Two different but equally-sized open-faced units, one with a single shelf running the width of the unit, the other with four equally-sized compartments in two rows of two, on top of a narrow compartment running the width of the unit; and

Scrapbook Desktops – Two rectangular boards measuring 39 inches wide by 14 ½ inches deep.

With the same construction, the same finish, and, in the case of the 3 Drawer Organizer Cube, the 4 Drawer Organizer Cube, and the 4 Shelf Organizer, the same dimensions, these units are designed and intended to be used in any combination and configuration that best suits the needs of the office or workplace of the buyer. The units are designed to stand one on another or side by side, as the user requires. Each unit will be imported in an unassembled condition.

The applicable subheading for the Modular Workplace Furniture will be 9403.30.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Wooden furniture of a kind used in offices: 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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