The tariff classification of cabinet assemblies for sleeper cabs.

NY R02697 November 14, 2005 CLA-2-87:RR:NC:N1:101 R02697 CATEGORY: Classification TARIFF NO.: 8708.29.5060; 9403.60.8080 Mr. Dennis Forhart PricewaterhouseCoopers LLP 1420 Fifth Avenue Suite 1900 Seattle, WA 98101 RE: The tariff classification of cabinet assemblies for sleeper cabs. Dear Mr. Forhart: In your letter dated October 17, 2005, on behalf of Freightliner LLC, you requested a tariff classification ruling. You submitted drawings with your request. The articles in question are cabinet assemblies that are used in the sleeper cab on a semi-trailer truck. The first item is described as a wall cabinet, identified as part number A18-40410-005. This assembly is made of ABS plastic and provides storage space in the sleeper cab. The second item is described as a lower cabinet, identified as part number A18-40430-004. This assembly is made of ABS plastic and provides storage space for clothing within the sleeper cab. The third item is a walk-through cabinet, identified as part number A18-47879-000. This assembly is made of fiberboard material covered with vinyl sheeting and provides clothing storage space in the sleeper cab. The applicable subheading for the wall cabinet assembly, part number A18-40410-005 and lower cabinet assembly, part number A18-40430-004 will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other…Other. The general rate of duty will be 2.5 percent ad valorem. The applicable subheading for the walk-through cabinet assembly, part number A18-47879-000 will be 9403.60.8080, (HTS), which provides for Other furniture and parts thereof: Other wooden furniture: Other…Other. The general 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 Robert DeSoucey at 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division