CLA-2-94:RR:NC:2:233 B80016
Ms. Kathryn L. Moss
Tower Group International
128 Dearborn Street
Buffalo, NY 14207-3198
RE: The tariff classification of mini chests from Canada.
Dear Ms. Moss:
In your letter dated November 27, 1996, on behalf of Gracious Living, you requested a tariff classification ruling.
The items to be imported are storage chests of various sizes. You have submitted illustrations for the following model numbers: WC-603D, WC-604D, WC-605D, MCS-306, MCS-310, MCS-304D and MCS-307D. The items, which are composed of plastic, each feature pre-assembled frames in various dimensions with between three and ten drawers of differing sizes for storage. The chests include removable casters for mobility; they are designed to be placed on the floor or ground and are used with a utilitarian purpose.
The applicable subheading for the mini chests will be 9403.70.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for Other furniture and parts thereof: Furniture of plastics: Other: Other. The rate of duty will be 1.4 percent ad valorem. Effective January 1, 1997, the rate of duty will be 1 percent ad valorem.
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 212-466-5739.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division