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NY M81811




April 4, 2006

CLA-2-94:RR:NC:SP:233 M81811

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.50.9080

Ms. Elizabeth M. Cantu
JCPenney Purchasing Corporation
6501 Legacy Drive
Plano, TX 75024-3698

RE: The tariff classification of a Cheval Mirror with storage from China.

Dear Ms. Cantu:

In your letter dated March 23, 2006, you requested a tariff classification ruling.

The merchandise under consideration is identified as a floor standing Cheval Mirror with storage, JCPenney lot number 778-7004. The item consists of a jewelry storage cabinet covered by a full-length wood framed cheval mirror. When the door is opened, the cabinet features four shelves and three hooks used to store jewelry and small accessories. The cabinet is lined with felt lining. The Cheval Mirror with storage measures approximately 20”W x 20”L x 59”H. The mirror (reflection area) measures 332mm x 1024mm. The item is made of either cherry or oak wood. You have submitted photographs of the item with your request.

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. General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTS. GRI 3 (a) states in part when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good. 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. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration. In this case, no single component imparts the essential character, and the Cheval Mirror with storage will be classified in accordance with GRI 3(c) in the provision for other wooden furniture of a kind used in the bedroom.

The applicable subheading for the Cheval Mirror with storage will be 9403.50.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Wooden furniture of a kind used in the bedroom: Other: 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/.

The merchandise in question may be subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection.

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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