The tariff classification of a universal gaming storage tower from China.

N122730 October 5, 2010 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.70.4010, 9403.70.8010 Shaun B. JeskeyOperations SupervisorSlam Brands, Inc.2260 152nd Avenue NE Redmond, WA 98052 RE: The tariff classification of a universal gaming storage tower from China. Dear Mr. Jeskey: In your letter dated September 9, 2010, you requested a tariff classification ruling. The merchandise covered by your submission is described as a universal gaming storage tower. The tower (rack) is made entirely of plastic, and measures 9.64 inches in length by 6.1 inches in width by 24.63 inches in height. The tower has an arching handle at the top to allow a user to easily transport it from one room to another, and has two universal controller trays that slide in and out for easy customization. With the removal of the controller trays within the tower, the item can hold up to thirty-five games or DVDs. This tower is designed to be placed on the floor besides your gaming system for purposes of holding video games, DVDs, and game controllers.  The applicable subheading for the universal gaming tower, if of reinforced or laminated plastics, will be 9403.70.4010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastic: Of reinforced or laminated plastic: Household.” The rate of duty will be free. The applicable subheading for the universal gaming tower, if not of reinforced or laminated plastics, will be 9403.70.8010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastic: Other; Household.” 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