The tariff classification of a Tropical Bombe Chest from China.

NY R00649 August 6, 2004 CLA-2-94:RR:NC:SP:233 R00649 CATEGORY: Classification TARIFF NO.: 9403.50.9080 Ms. Tina DePriest Wal-Mart Stores, Inc. Logistics/Direct Imports 601 N. Walton Blvd. Bentonville, AR 72716 RE: The tariff classification of a Tropical Bombe Chest from China. Dear Ms. DePriest: In your letter dated July 29, 2004, you requested a tariff classification ruling. The merchandise to be imported is identified as Tropical Bombe Chest, style #384-04A-001. The chest is constructed of 90% wood and 10% rattan and measures 44”W x 20”D x 35”H. It has a flat top, one long drawer with two doors that pull open. The top of the chest is made of MDF with cherry veneer. The draw of the chest is made of plywood with cherry veneer. The door is also constructed of plywood with a diamond pattern made of woven rattan. The legs are solid rubber wood. You have submitted a photograph of the chest for our review. The applicable subheading for the Tropical Bombe Chest will be 9403.50.9080, Harmonized Tariff Schedule of the United States (HTS), 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. 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division