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NY R04237




June 21, 2006

CLA-2-94:RR:NC:SP:233 R04237

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.60.8080

Ms. Geri Davidson
The Container Store
500 Freeport Parkway
Coppell, TX 75019

RE: The tariff classification of a Pandan Storage Stool from Indonesia.

Dear Ms. Davidson:

In your letter dated June 16, 2006, you requested a tariff classification ruling.

The item under consideration is identified as a Pandan Storage Stool, VPN #022711. The item is made of a metal frame, plywood, a woven Pandan exterior, a padded seat and sides, and feet on the bottom. It has a lift-off lid that provides access to a roomy cotton lined interior. The Pandan Storage Stool can be used in the bath or vanity area, the bedroom, the living room as an ottoman or side table, or in the dorm room. You have submitted photographs of the item with your request.

The Pandan, wood and metal used to construct the Pandan Storage Stool 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 component imparts the essential character to the good.        

The applicable subheading for the Pandan Storage Stool 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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