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NY N013745




July 10, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.20.0030

Mr. Kenneth G. Weigel
Alston & Bird LLP
The Atlantic Building
950 F Street, NW
Washington, DC 20004-1404

RE: The tariff classification of unit furniture from China and Mexico.

Dear Mr. Weigel:

In your letter dated June 28, 2007, on behalf of Waterloo Industries, Inc., you requested a tariff classification ruling.

The unit furniture consists of intermediate chests and top chests. They are made of steel and designed to be used with a roller tool cabinet to form a tool storage unit. The intermediate and top chests weigh between 15 and 200 lbs. depending on the particular model.

Each intermediate chest is modularly designed to fit on top of the floor standing tool cabinet. They are also designed to be used underneath the top chest which is likewise modularly designed to fit on top of the intermediate chest. Although they are imported separately from the cabinet and could be used separately, both chests are designed to be used in conjunction with the cabinet. The intermediate chests do not contain handles; the top chests do have handles on their sides. They are provided to lift the top chests out of their packaging and to stack them onto the intermediate chests.

The intermediate and top chests have the capability of being bolted together. The product literature states: “Stacked products should be bolted together”. Both chests are too heavy to be used on their own. They are designed to be used with the floor standing tool cabinet and are considered separately presented elements of unit furniture.

The applicable subheading for the intermediate and top chests will be 9403.20.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other metal 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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