The tariff classification of a Child’s 3-Tier Rolling Bin Organizer from Taiwan.

NY R00575 July 22, 2004 CLA-2-94:RR:NC:SP:233 R00575 CATEGORY: Classification TARIFF NO.: 9403.60.8080 Mr. Troy Crago Atico International, USA 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a Child’s 3-Tier Rolling Bin Organizer from Taiwan. Dear Mr. Crago: In your letter dated July 16, 2004, you requested a tariff classification ruling. The merchandise to be imported is identified as Child’s 3-Tier Rolling Bin Organizer, W035MA00261. The item is made of particleboard with a white finish and measures 35”w x 11 ¾”d x 26 3/8” h. The top, side and shelf panels measure 5/8” in thickness. It has 12 plastic storage bins, each measuring 8” x 11 5/8” x 5 ¼”. You have submitted a photograph of the item for our review. The Child’s 3-Tier Rolling Bin Organizer is considered a composite good. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In the instant case, the rolling bin organizer imparts the essential character to the good. The applicable subheading for the Child’s 3-Tier Rolling Bin Organizer will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Other furniture and parts thereof: Other wooden furniture: other, Other.” The rate of duty will be free. 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division