The tariff classification of wooden dressers from China.

N104737 May 20, 2010 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.50.9080 Jennifer Ho AJH Elite Customs Brokerage 24328 South Vermont Avenue Suite 230 Harbor City, CA 90710 RE: The tariff classification of wooden dressers from China. Dear Ms. Ho: In your letter dated May 5, 2010, on behalf of Old South Lamps & Accents, you requested a tariff classification ruling. Photographs have been submitted for three pieces of wooden furniture. Item number SW1001 is a three drawer accent chest made of MDF board with wood veneer and metal hardware. This item measures 32 inches high by 34 inches wide and 18 inches deep. Item number SW1002 is a six drawer narrow console made of MDF board with wood veneer and metal hardware. This item measures 37.5 inches high by 41 inches wide and 11 inches deep. Item number CM903 is a half moon accent table made of MDF board with wood veneer and metal hardware. This item measures 35.5 inches high by 38 inches wide and 17 inches deep. The drawers on all three pieces are sufficiently large to accommodate storage of clothing and accessories. The applicable subheading for the three chests 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. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. 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. 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