The tariff classification of an outdoor storage chest from China.

N049407 February 13, 2009 CLA-2-94:OT:RR:E:NC:N2:233 CATEGORY: Classification TARIFF NO.: 9403.70.8010 Amy Morgan Costco Wholesale 999 Lake Drive Issaquah, Washington 98027 RE: The tariff classification of an outdoor storage chest from China. Dear Ms. Morgan: In your letter dated January 16, 2009, you requested a tariff classification ruling. The merchandise to be imported is an outdoor storage chest for patio furniture cushions, pool accessories, outdoor toys, and other outdoor use items. The dimensions for the chest are 60 inches long, 20 inches wide and 30 inches high. The chest weights 30.9 pounds. This chest has a thin, flexible PVC frame, and is made of water-resistant, anti-bacterial polyester PVC material that is coated against moisture and mildew. In its imported condition, the chest can be adapted to form a “domed” lid which will prevent standing water from accumulating. The applicable subheading for the outdoor storage chest will be 9403.70.8010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastics: 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division