The tariff classification of "home theater console with built in fireplace" from China.

N106555 June 17, 2010 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.60.8080 Amy Morgan Costco Wholesale 999 Lake Drive Issaquah, WA 98117 RE: The tariff classification of “home theater console with built in fireplace” from China. Dear Ms. Morgan: In your letter dated May 19, 2010, you requested a tariff classification ruling. Photographs of the home theater console with built in fireplace illustrate a composite good with dual functionality of that being an entertainment console and an electric fireplace. The fireplace with heating unit is built into the console giving the appearance of a permanent fireplace with a mantel. The electric fireplace has a temperature and timing element that can be operated by a control panel or remote control. The console is composed of solid wood and medium density fiberboard with birch veneers. The console features two cabinets and two drawers designed to hold CDs and DVDs, while a center shelf holds audio/video equipment. There is an elevated glass tabletop that sits on the console, onto which a television unit is placed. No cost breakdown was provided for the combination fireplace and home theater console. The applicable subheading for the wooden home theater console with built in fireplace, will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other wooden furniture: 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/. 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