The tariff classification of plastic drawers from China.

N032235 July 8, 2008 CLA-2-94:OT:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.90.5000 Mr. Christopher Smith IKEA Wholesale Inc. 100 Ikea Drive Westhampton, NJ 08060 RE: The tariff classification of plastic drawers from China. Dear Mr. Smith: In your letter dated June 27, 2008, you requested a tariff classification ruling. You have submitted a sample of an Antonius Drawer, article number 50101233. It is a plastic storage shelf that is designed for use with the floor standing Antonius Unit. Since it is dedicated for use with the Unit, it is considered a part of furniture. The applicable subheading for the plastic drawers will be 9403.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other: Of rubber or plastics: Other”. 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