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NY M82983




May 1, 2006

CLA-2-94:RR:NC:SP:233 M82983

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.80.6040

Mr. Frank Prackler
Harold I. Pepper Co., Inc.
486A Sunrise Highway, Suite 203
Rockville Centre, NY 11570

RE: The tariff classification of carts with canvas drawers from China.

Dear Mr. Prackler:

In your letter dated April 20, 2006, on behalf of EZ DO Inc., you requested a tariff classification ruling.

The submitted samples are as follows:

Item #03292A is a 3 Tier Cart with Canvas Drawers. The item is a rolling cart measuring 16”W x 12”D x 35”H, composed of a metal frame and top rack, and three canvas drawers. It is designed to stand on the floor and used for storage.

Item #03711 is a 4 Tier Cart with Canvas Drawers and Wood Top. The item is a rolling cart measuring 16”W x 12”D x 49.75” H, composed of a metal frame, a wood top shelf and four canvas drawers. It is designed to stand on the floor and used for storage.

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, HTSUS. 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.

     The 3 Tier Cart with Canvas Drawers and the 4 Tier Cart with Canvas Drawers are both considered to be composite goods for tariff classification purposes. In each case, no single component imparts the essential character, so the composite good will be classified in accordance with GRI 3(c). In these composite goods, the heading for furniture of other materials appears last in numerical order among the competing headings which equally merit consideration.

The applicable subheading for Item #03292A, 3 Tier Cart with Canvas Drawers and Item #03711, 4 Tier Cart with Canvas Drawers and Wood Top will be 9403.80.6040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of other materials Other, Household.” 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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