The tariff classification of storage cubes and a storage ottoman from China.

NY L89793 January 20, 2006 CLA-2-94:RR:NC:SP:233 L89793 CATEGORY: Classification TARIFF NO.: 9403.80.6040 Ms. Brandi Nemitz Ashley Furniture Industries, Inc. One Ashley Way Arcadia, WI 54612 RE: The tariff classification of storage cubes and a storage ottoman from China. Dear Ms. Nemitz: In your letter dated January 11, 2006, you requested a tariff classification ruling. The merchandise to be imported is as follows: SKU T101-15 is a wood framed upholstered storage cube with legs. The cube is fully upholstered and features a removable top that opens up to a finished interior for storage. The removable top can also function as a tray. The dimensions are 18” W x 18” D x 20”H. SKUT101-21, T101-22 and T101-23 are wood framed upholstered storage cubes. Each cube is fully upholstered and features a removable top that opens up to a finished interior for storage, and casters for easy mobility. The removable top can also function as a tray. The dimensions are 18” W x 18” D x 18” H. SKU 7190311 is a wood framed upholstered storage ottoman. The ottoman is fully upholstered and features four reversible padded cushions/table top trays, four deep storage compartments with lined walls, tapered legs and a veneered wood bottom. The dimensions are 43” W x 43” D x 19” H. The applicable subheading for the storage cubes, SKUs T101-15, T101-21, T101-22 and T101-23, and the storage ottoman, SKU 7190311, will be 9403.80.6040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of other materials… Other, Household.” The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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