The tariff classification of a steel cabinet from Canada.

NY D80583 July 28, 1998 CLA-2-94:RR:NC:SP:233 D80583 CATEGORY: Classification TARIFF NO.: 9403.20.0030; 9403.90.8040 Ms. Celine Pinoul Royal Storage Cabinet Inc. 3001, boul. Industriel Chambly, Quebec J3L 4W3 Canada RE: The tariff classification of a steel cabinet from Canada. Dear Ms. Pinoul: In your letter dated July 16, 1998, you requested a tariff classification ruling. The submitted literature depicts the Royal modular cabinet, an integrated system consisting of steel cabinets with drawers, adjustable partitions and full height side walls. The cabinets are available in twelve sizes and feature various options. The modular cabinet is designed to be placed on the floor or ground. The cabinet will imported either complete or in pieces. The applicable subheading for the steel cabinet will be 9403.20.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: other metal furniture, other. The general rate of duty will be 0.8% ad valorem. The applicable subheading for the steel cabinet parts, if imported separately, will be 9403.90.8040, HTS, which provides for other furniture and parts thereof: parts: other: other, of metal. The general rate of duty will be 0.8% ad valorem. 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 212-466-5739. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division