The tariff classification of a storage unit from Cambodia.

NY G85617 January 29, 2001 CLA-2-94:RR:NC:SP:233 G85617 CATEGORY: Classification TARIFF NO.: 9403.80.6040 Ms. Susan D. Klingbeil IKEA 496 W. Germantown Pike Plymouth Meeting, PA 19462 RE: The tariff classification of a storage unit from Cambodia. Dear Ms. Klingbeil: In your letter dated January 3, 2001, you requested a ruling on tariff classification. The submitted sample, article 40036610, is referred to as the Bagge Storage Unit. The item consists of a 100% nylon polyurethane tent-like structure with a frame made of plastic rods. The unit has nine storage compartments and is designed to be placed on the floor. The applicable subheading for the storage unit 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… other, household. The rate of duty will be free. 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