The tariff classification of a storage cube from China.

NY L80150 October 13, 2004 CLA-2-94:RR:NC:SP:233 L80150 CATEGORY: Classification TARIFF NO.: 9403.60.8080 Mr. Joseph Stinson Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a storage cube from China. Dear Mr. Stinson: In your letter dated October 1, 2004, you requested a tariff classification ruling. The submitted sample is a modular storage cube, Liss Item # 939561. The article is made of MDF and measures 13 3/8” x 9” x 10 3/8”. It comes in four assorted colors: blue, red, green and yellow and has an interlocking feature for floor stacking. Your sample is being returned as requested. The applicable subheading for the storage cube 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. 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