The tariff classification of a mirrored cupboard with shoe storage and a cupboard with shoe storage option from China.

N045806 December 9, 2008 CLA-2-94:OT:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.50.9080 Ms. Susan W. Brannock Compliance Manager Hooker Furniture Corp. PO BOX 4708 440 Commonwealth Blvd. Martinsville, VA 24112 RE: The tariff classification of a mirrored cupboard with shoe storage and a cupboard with shoe storage option from China. Dear Ms Brannock: In your letter dated December 1, 2008, you requested a tariff classification ruling. The merchandise to be imported is wooden cupboards as described below: Item 500-50-685 Mirrored Cupboard with Shoe Storage is constructed from hardwood solids and veneers. The cupboard features a honeycomb pattern on the door. One full length door opens to reveal seven shelves and a mirror inside the door. The shelves can be positioned three ways: angled for shoe storage, flat with the lip on the front of the shelf in the up position, and flat with the lip on the back of the shelf in the down position. Its dimensions are 30½ W x 12¾ D x 85 H. Item 366-50-101 Cupboard with Shoe Storage Option is constructed from hardwood solids and cherry veneers. The shelves can be positioned three ways: angled for shoe storage, flat with the lip on the front of the shelf in the up position, and flat with the lip on the back of the shelf in the down position. Its dimensions are 30½ W x 12¾ D x 85 H. The applicable subheading for the 500-50-685 Mirrored Cupboard with Shoe Storage and 366-50-101 Cupboard with Shoe Storage Option will be 9403.50.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Wooden furniture of a kind used in the bedroom: Other, 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/. The merchandise in question may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”). 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 Larry Mushinske at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division