The tariff classification of a cubby from China.

N256491 September 12, 2014 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.20.0018 Carrissa Clark Cornerstone Brands 5568 West Chester Road West Chester, OH 45069 RE: The tariff classification of a cubby from China. Dear Ms. Clark: In your letter dated August 20, 2014, on behalf of Cinmar, DBA Frontgate and Grandin Road, you requested a tariff classification ruling. Item number 143891 is the “Whitney the Whale Cubby.” The cubby is in the shape of a whale, and is composed of 100% iron with a powder coating. The item incorporates a shelf which is further segmented by dividers. The item includes keyhole back hardware and is intended to be hung on the wall. This item measures from point to point, both horizontally and vertically, 43 inches long by 19 inches tall, and is 6 inches deep. Legal Note 2 (a) to Chapter 94 of the Harmonized Tariff Schedule of the United States (HTSUS) provides exceptions to furniture not designed for placing on the floor or ground. Legal Note 2 (a) provides in pertinent part that the following are, however, to be classified in headings 9401 to 9403 even if they are designed to be hung, to be fixed to the wall or to stand one on the other: cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) and unit furniture. Since the Whitney the Whale Cubby is akin to single shelves presented with their supports for fixing to the wall, and is also a type of hanging cupboard or cabinet without doors, we are of the opinion that the item is classifiable within the furniture provisions of Chapter 94, HTSUS. The applicable subheading for the Whitney the Whale Cubby will be 9403.20.0018, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture, Household: 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 E-mail address: neil.h.levy@dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division