The tariff classification of wooden furniture from Hong Kong or China. Dear Ms. Breslin:

PD G81558 August 30, 2000 CLA-2-94:CL:PD:CO:TEB:F01 CATEGORY: Classification TARIFF NO.: 9403.50.9080 Michelle Breslin Rooms To Go 11540 Highway 92 East Seffner, FL 33584 RE: The tariff classification of wooden furniture from Hong Kong or China. Dear Ms. Breslin: In your letter dated August 6, 2000, you requested a tariff classification ruling. The furniture items consist of various styles of bedroom dressers with mirrors. The mirrors are designed to fit a particular dresser and include the necessary hardware to attach to the back of the dresser. The dressers are made of wood and are designed to be placed on the floor or ground. The applicable subheading for dressers with mirror, will be 9403.50.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wooden furniture of a kind used in the bedroom, other. The duty rate will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).  A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the 2 documents have already been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, John M. Regan Service Port Director Cleveland, Ohio