The tariff classification of "Tall Boy" Storage Cabinets from Canada.

NY R05055 October 19, 2006 CLA-2-94:RR:E:NC:SP:233 R05055 CATEGORY: Classification TARIFF NO.: 9403.70.8010 Ms. Pamela Burgin Haka Sewing Furniture 76 Ontario Street Burk’s Falls, Ontario P0A 1C0 Canada RE: The tariff classification of “Tall Boy” Storage Cabinets from Canada. Dear Ms. Burgin: In your letter dated October 13, 2006, you requested a tariff classification ruling. The items under consideration are identified as the #1000 Series “Tall Boy” Storage Cabinet and #IB-1000 Series “Tall Boy” Storage Cabinet. The #1000 Series “Tall Boy” Storage Cabinet measures approximately 22” x 22” x 54” high. It has 7 smooth-sliding drawers for the storage of sewing supplies such as threads, scissors, elastic, trim, templates, rulers, marking pencils, buttons, interfacings, stabilizers, zippers, needles, pins, etc. The bottom drawer is file-sized for the storage of sewing patterns and sewing magazines. The cabinet is on casters and is designed to be used by the home sewer. The “IB” designation indicates a pull-out folding ironing board in place of the middle drawer. Both cabinets are primarily made of melamine. You have submitted a photograph of the cabinet with your request. The applicable subheading for the #1000 Series “Tall Boy” Storage Cabinet and #IB-100 Series “Tall Boy” Storage Cabinet will be 9403.70.8010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastics: Other, Household.” 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division