The tariff classification of a spacesaver from China.

NY K82239 January 9, 2004 CLA-2-94:RR:NC:SP:233 K82239 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 spacesaver from China. Dear Ms. Pierce: This letter replaces NY K81867, issued to you on December 12, 2003, which contained a clerical error. That clerical error has been corrected in the text below. In your letter dated December 8, 2003, you requested a tariff classification ruling. The submitted photograph and diagram depict NF2545/04351ET Spacesaver. The spacesaver is made of wood and is designed for use in a bathroom. The outside dimensions of the unit are approximately 62 ½” (h) x 25 ¾” (w) x 9 3/8” (d). The unit has two doors in front of the top cabinet section, enclosing a storage space with one fixed shelf. It is designed to stand on the floor and fit over a toilet tank. The applicable subheading for the spacesaver 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 04351ET 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