The tariff classification of under-bed storage chests from China

N164497 May 26, 2011 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Janet Pendris Hampton Direct 291 Hurricane Lane Williston, VT 05495 RE: The tariff classification of under-bed storage chests from China Dear Ms. Pendris: In your letter dated April 27, 2011, you requested a tariff classification ruling. You submitted two samples of Under Bed Storage Chests. The large chest, SKU numbers 69771, 69773, 69775, and 69777 (the difference is the color), measures approximately 18”L x 42”W x 6”H. The small chest, SKU numbers 69770, 69772, 69774, and 69776, measures approximately 16”L x 11”W x 5”H. The sides are made of nonwoven textile fabric over cardboard stiffeners. The tops of the storage chests are constructed of clear plastic sheeting material with double zipper closures. Both sizes feature mesh pockets along three sides to hold smaller items. The larger has two plastic handles on the front panel that allow the user to easily pull the chest from under a bed. The smaller has one fabric handle sewn to the front panel. The applicable subheading for the Under Bed Storage Chests SKU numbers 69770 through 69777 will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. 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 the World Wide Web at http://www.usitc.gov/tata/hts/. Your samples will be returned as you requested. 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 Mitchel Bayer at (646) 733-3102. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division