The tariff classification of a shelving tower from China.

NY K81866 December 12, 2003 CLA-2-94:RR:NC:SP:233 K81866 CATEGORY: Classification TARIFF NO.: 9403.60.8080 Ms. Gillian Peirce Polardreams International Ltd. 1100 North 4th Street Fairfield, IA 52556 RE: The tariff classification of a shelving tower from China. Dear Ms. Pierce: In your letter dated December 8, 2003, you requested a tariff classification ruling. The submitted photograph and diagram depict NF2560/04211CA Shelving Tower. The shelving tower is made of wood and is designed for use in a bathroom or kitchen. The outside dimensions of the unit are approximately 32 5/8” (h) x 18” (w) x 12 3/8” (d). The unit has four open shelves and sits on the floor. The applicable subheading for the shelving tower will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Other wooden furniture: Other, Other.” The rate of duty will be free. Articles classified in subheading 9403.60.8080, HTS, from China are not presently subject to quota restraints or visa requirements, and no special documents are required. Regarding your question concerning if you change your “NF” number due to a different wood and/or color but make the cabinet to the same part number 04211CA specifications, this ruling would still be applicable. 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division