The tariff classification of a chest of drawers with baby changer unit from China.

N058325 May 13, 2009 CLA-2-94:OT:RR:E:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.50.9080 Matthew Peter Randall Managing Director Babybaby Nursery Products 9 Sandilands Street South Melbourne, Victoria 3205 Austrailia RE: The tariff classification of a chest of drawers with baby changer unit from China. Dear Mr. Randall: In your letter dated April 21, 2009, you requested a tariff classification ruling. The item is described as a chest of four drawers made from Medium Density Fiberboard (MDF) or solid birch wood, with a removable, rotating baby changer unit on top. The draws have a safety feature that only enable one draw to be opened at a time. The changer unit is composed of MDF, has a swivel top, and comes with a vinyl foam mat. The stated weight for the item is approximately 150 – 170 pounds. By means of the swivel top, a mother can attend to the baby while standing in front of the unit. Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) shall be governed by the General Rules of Interpretation (GRIs): GRI 1-6 in hieratical order. GRI-1 provides that “the table of contents, alphabetical index, and titles of sections, chapters and sub-chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the following provisions:” For tariff classification purposes, the chest of drawers with baby changer unit, is either 100% constructed from MDF – which is a composite wood product, or a combination of MDF and solid birch wood. This item is classified as wooden furniture of a kind used in the bedroom. The applicable subheading for the chest of drawers with baby changer, 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division