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NY M84488




June 27, 2006

CLA-2-94:RR:NC:SP:233 M84488

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.60.8080

Mr. Chris Fladager
Norvanco International, Inc.
3514 142nd Avenue East, #400
Sumner, WA 98390

RE: The tariff classification of a Children’s Wooden Toy Box from China.

Dear Mr. Fladager:

In your letter dated June 22, 2006, on behalf of Spin Master, Inc., you requested a tariff classification ruling.

The merchandise under consideration is a Children’s Wooden Toy Box. The item features bins made of fabric and is suitable for use by children 3-6 years of age. It may or may not have the “Thomas” design, as depicted in the submitted photograph.

The wood and the fabric bins used to construct the Children’s Wooden Toy Box 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 this case, the wood imparts the essential character to the good.      

The applicable subheading for the Children’s Wooden Toy Box will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), 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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