The tariff classification of occasional furniture from China.

N033003 July 15, 2008 CLA-2-94:OT:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.60.8080 Ms. Marla Dobson The Linen Store Inc. 5401 Hangar Court Tampa, FL 33634 RE: The tariff classification of occasional furniture from China. Dear Ms. Dobson : In your letter dated July 10, 2008, you requested a tariff classification ruling. You have submitted photographs of three occasional pieces of furniture. All three are made of wood and designed to be used in hallways, dining rooms and living rooms. The first is a Franklin SideTable with one drawer that measures 22 X 14 X 26.5”H. The second is a Paris Side Table that measures 20 X 20 X 26”H. The third is a Bombay Chest that measures 27 X 17 X 31”H. The applicable subheading for the Franklin Side Table, Paris Side Table and Bombay Chest 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. 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