The tariff classification of a Locker Shelf from China.

NY L81352 December 17, 2004 CLA-2-94:RR:NC:SP:233 L81352 CATEGORY: Classification TARIFF NO.: 9403.70.8030 Ms. Christina McCarthy Coppersmith Inc. 760 Bonnie Lane Elk Grove Village, IL 60007 RE: The tariff classification of a Locker Shelf from China. Dear Ms. McCarthy: In your letter dated November 15, 2004, on behalf of It’s Academic, you requested a tariff classification ruling. The submitted sample is identified as a Locker Shelf. The item is made of plastic and is designed to be sold to students for use in their lockers. It consists of a shelf with a drawer and four legs. It is designed so that several can be stacked upon each other in one locker. The applicable subheading for the Locker Shelf will be 9403.70.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Furniture of plastics: 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