The tariff classification of sink stands from Italy

NY J88351 October 2, 2003 CLA-2:RR:NC:2:226 NY J88351 CATEGORY: Classification TARIFF NO.: 9403.20.0030 Ms. Virginia Sullavan Canter Samuel Shapiro & Company, Inc. World Trade Center 401 E. Pratt Street Suite 500 Baltimore, Maryland 21202-3044 RE: The tariff classification of sink stands from Italy Dear Ms. Canter: In your letter dated September 5, 2003, on behalf of Florida Tile Industries, you requested a tariff classification ruling regarding three sink stands from Italy. Item VAN08-V771 is a floor standing wrought iron stand designed to hold a sink vessel. (You indicated that the sink vessel is imported separately and is not included with the stand.) Items VAN02 -V041 and VAN03 -V041 are not floor standing. They are designed to be attached to the wall as shelves. Each of these articles consists of a wrought iron support holding a vanity top designed to hold a sink vessel. (You indicated that the sink vessels are imported separately and are not included with Items VAN02-V041 and VAN03 -V041.) You stated that the vanity top consists of travertine and resin. . The applicable subheading for item VAN08- V771, the floor standing wrought iron stand, will be 9403.20.0030, HTS, which provides for other furniture and parts thereof: other metal furniture. 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 646-733-3036. This office does not have sufficient information to issue a ruling regarding items VAN02-V041 and VAN03-V041 In order to issue a ruling on these two products, we need the following additional information. Please submit the additional information indicated below. Are the travertine and resin which comprise the vanity top portion of items VAN02 -V041 and VAN03-V041 uniformly agglomerated throughout the body of each article? Please identify the resin in each vanity top. Is the material which comprises the vanity tops fired? If so, at what temperature? For each article (items VAN02 -V041 and VAN03 -V041), please submit a portion (at least 12 inches by 12 inches if possible) of the stone comprising the vanity top. Each submitted sample should be labeled with the style number of the product which will incorporate the vanity top. Each sample should include a portion of both the face and side (including the edge and corner) of the vanity top. Please submit clearer photographs of items VAN02 -V041 and VAN03 -V041. For each of these articles, is the wrought iron portion of the product limited to the support? For each of these articles, does the shelf consist only of the travertine/resin material? For each of these articles, please clarify whether the top (the shelf portion) of the article consists only of the travertine/resin material or a combination of this material and the wrought iron. When this information is available, you may wish to resubmit your ruling request. If you resubmit the request, please resubmit a copy of your original letter and attachments, along with the samples and additional information requested in this notice. Please mail your request to U.S. Bureau of Customs and Border Protection, One Penn Plaza, 10th Floor, Customs Information Exchange, attention: Binding Rulings Section. If you have any questions regarding the above, contact National Import Specialist Jacob Bunin at 646-733-3027. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division