The tariff classification of a night stand and dresser from China.

N049968 February 10, 2009 CLA-2-94:OT:RR:E:NC:N2:233 CATEGORY: Classification TARIFF NO.: 9403.70.8000 Mr. Praphoj Pananusorn Continental Agency, Inc. 535 Brea Canyon Road Walnut, CA 91789 RE: The tariff classification of a night stand and dresser from China. Dear Mr. Pananusorn: In your letter dated January 26, 2009 on behalf of Kinfine USA, Inc., you requested a tariff classification ruling. Photographs and descriptions have been submitted for a night stand and dresser designed to stand on the floor and to be used in the bedroom. Style numbers have not yet been assigned to these articles. Both of these items have metal frames with PVC inserts. Nonwoven fabric is used to upholster the metal frame. Wooden cardboard is used as panels for all sides. The panels are then covered in foam onto which the PVC sheeting is nailed. This results in both items being completely covered by the PVC. The night stand features two drawers and the dresser features five drawers. The subject night stand and dresser are composed of different components [wood, steel, plastic, nonwoven textile] and are considered composite goods. Regarding the essential character of these items, the Explanatory Notes to GRI 3 (b) (VIII) state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In this case, the plastic component imparts the essential character to the goods The applicable subheading for the night stand and dresser will be 9403.70.8000 , 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. You have asked whether this product is subject to antidumping duties or countervailing duties (AD/CVD). 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”). 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