The tariff classification of a child’s mirrored vanity and stool set from China.

NY L82396 February 3, 2005 CLA-2-94:RR:NC:SP:233 L82396 CATEGORY: Classification TARIFF NO.: 9403.60.8080 Mr. William A. Helms Schmidt, Pritchard & Co., Inc. 9801 West Lawrence Avenue Schiller Park, IL 60176 RE: The tariff classification of a child’s mirrored vanity and stool set from China. Dear Mr. Helms: In your letter dated January 31, 2005, on behalf of Meadowbrook LLC, dba Land of Nod, you requested a tariff classification ruling. The submitted sample is a child’s mirrored vanity and stool set. The item consists of a wooden antique-style vanity table with turned legs, a pullout drawer and a mirror with vintage details. Packed together with the vanity is a wooden stool which features a scalloped slipcover cushion. The vanity measures 26” x 18” x 25”h. The stool measures 15” in height. Both are painted antique white. The set is designed for use by girls ages 2-6. Your sample is being returned as requested. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The child’s mirrored vanity and stool set comprise a set for tariff classification purposes, with the essential character imparted by the vanity. The applicable subheading for the child’s mirrored vanity and stool set 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