The tariff classification of a rolling toy storage cart from China.

NY D89345 March 17, 1999 CLA-2-94:RR:NC:SP:233 D89345 CATEGORY: Classification TARIFF NO.: 9403.80.6040 Ms. Colleen M. Egan E. Besler & Company P.O. Box 66361 Chicago, IL 60666-0361 RE: The tariff classification of a rolling toy storage cart from China. Dear Ms. Egan: In your letter dated February 10, 1999, you requested a tariff classification ruling. The submitted photograph depicts item no. 79380, referred to as the “TOK Rolling Toy Storage Cart.” The cart is designed to be placed on the floor for the storage of toys, dirty laundry, etc. It is comprised of a plastic tubular frame onto which a removable nylon bin is hung. Attached to the storage cart are casters which allow it to be rolled. The dimensions of the cart are 20"H x 22 1/4"W x 14 1/2"D. Based upon the appearance of this item, the essential character is imparted by the nylon bin. The applicable subheading for the rolling toy storage cart will be 9403.80.6040, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: furniture of other materials, including cane, osier, bamboo or similar materials: other, household. The rate of duty will be free. The merchandise is not subject to quota restraints or visa restrictions. 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 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division