The tariff classification of a 3 drawer media chest from China

N116775 August 17, 2010 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.50.9080 Mr. Jonathan W Sterne Account Executive B & B Customs Brokers420 E. Irving Park Road Wood Dale, IL 60191 RE: The tariff classification of a 3 drawer media chest from China Dear Mr. Sterne: In your letter dated July 28, 2010, on behalf of Furniture RTA, Inc., you requested a tariff classification ruling. The merchandise at issue is a 3 drawer wooden media chest. The chest is made of pine, with a plywood bottom and solid wood drawers. The chest measures 35 inches wide by 17.5 inches deep by 38.5 inches high. It is stated that the chest has an open shelf for purposes of placing various audio and video equipment, and that the item can hold various movies, CDs, games, etc. Your item is similar in form to the dressers and chests that are found and used in many bedroom type settings. The fact that the chest is capable of having a small television placed on top of it does not exclude it from consideration in the category for wooden furniture of a kind used in a bedroom. The applicable subheading for the 3 drawer media chest 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