CLA-2-94:OT:RR:E:NC:SP:233
Mr. Mark Davies
LG Sourcing, Inc.
1000 Lowe’s Boulevard
Mooresville, NC 28144
RE: The tariff classification of bathroom cabinets from China.
Dear Mr. Davies:
In your letter dated September 26, 2008, you requested a tariff classification ruling.
Photographs and descriptions have been submitted for five bathroom cabinets each composed of wood and fiberboard and all designed to be bolted to the wall. Item number 169748 is a bathroom toilet topper measuring 23 ¼ inches wide by 7 ½ inches deep and 29 inches high. The cabinet is composed of solid wood with wood veneer surfaces on the door and frame. It has an adjustable inner shelf and lacquered finish. Item number 263657 is referred to as “Americana Crème Medicine Cabinet.” It is made of wood with a mirrored door and two adjustable shelves. This item measures 26 ¼ inches wide by 31 ¼ inches high and 6 inches deep. Item 263871 is described as a “Shaker Storage Cabinet.” It is made of wood, has adjustable shelves and measures 22 inches wide by 6 ¼ inches deep and 26 inches high.
Item number 272712 is made of wood and features two mirrored doors on top and three compartments on bottom, each holding wicker storage baskets. This cabinet measures 24 ¾ inches wide by 7 ½ inches deep and 30 ¼ inches high. Item 273979 is a wood double door medicine cabinet with beveled mirrors and adjustable shelves. This cabinet measures 24 inches wide by 30 inches high and 5 inches deep.
The applicable subheading for the bathroom cabinets will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “other furniture and parts thereof: other wooden furniture: other, other.” 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