The tariff classification of a walk-in closet system and parts from Italy.

NY M80508 February 28, 2006 CLA-2-94:RR:NC:SP:233 M80508 CATEGORY: Classification TARIFF NO.: 9403.60.8080; 9403.90.7000; 9403.90.8040 Ms. Kathy DeGroot Evans, Wood & Caulfield Inc. 100 N Centre Ave., Suite 201 Rockville, Centre, NY 11570 RE: The tariff classification of a walk-in closet system and parts from Italy. Dear Ms. DeGroot: In your letter dated February 13, 2006, you requested a tariff classification ruling. The merchandise is a floor standing walk-in closet system consisting of wall mounted wooden panels, wooden shelves and hanging aluminum bars. You have also requested a tariff classification for the individual parts. The applicable subheading for the walk-in closet system will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “other furniture and parts thereof: Other wooden furniture: Other, Other.” The rate of duty will be Free. The applicable subheading for the wooden panels and the wooden shelves will be 9403.90.7000, HTSUS, which provides for “Other furniture and parts thereof: Parts: Other: Of wood.” The rate of duty will be Free. The applicable subheading for the hanging aluminum bars will be 9403.90.8040, HTSUS, which provides for “Other furniture and parts thereof: Parts: Other: Other, Of metal.” 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