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NY R04633





August 23, 2006

CLA-2-94:RR:E:NC:SP:233 R04633

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.60.8080

Mr. David Kornblum
Mandis Inc.
6710 Finamore Circle
Lake Worth, FL 33467

RE: The tariff classification of a Wooden Chest with Lift Up Top from China.

Dear Mr. Kornblum:

In your letter dated August 15, 2006, on behalf of QVC, you requested a tariff classification ruling.

The item under consideration is identified as a Wooden Chest with Lift Up Top by Valerie, Valerie Parr Hill Item VPH-4. The item is constructed of medium density fiberboard (MDF) and solid wood, painted in a soft white color with poly resin carvings on the front. The legs are fully detailed with poly resin carvings. The top of the chest lifts up to reveal ample storage space. The unit requires assemble and measures approximately 48”L x 18”W x 21.5”H.

The applicable subheading for the Wooden Chest with Lift Up Top 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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