The tariff classification of a Children’s Bathroom Vanity Table from China.

NY R00771 September 13, 2004 CLA-2-94:RR:NC:SP:233 R00771 CATEGORY: Classification TARIFF NO.: 9403.60.8080 Mr. Michael Alessi Asian International Marketing 825 Nicollet Mall, Suite 509 Minneapolis, MN 55402-2603 RE: The tariff classification of a Children’s Bathroom Vanity Table from China. Dear Mr. Alessi: In your letter dated August 30, 2004, you requested a tariff classification ruling. The merchandise to be imported is identified as Children’s Bathroom Vanity Table, style MDJ9713. The item measures 26”W x 15 ¼” D X 40”H and is made of MDF painted white. It has one drawer and a mirror attached to the back of the top surface. You have submitted a photograph of the table with your request. The applicable subheading for the Children’s Bathroom Vanity Table 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