The tariff classification of a modular furniture system from China.

N036003 August 25, 2008 CLA-2-94:OT:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.60.8080 Mr. Mark Olsen China Clipper, NW, Inc. 7568 45 Avenue SW Seattle, WA 98136 RE: The tariff classification of a modular furniture system from China. Dear Mr. Olsen: In your letter dated August 19, 2008, on behalf of Bolton Furniture, Inc., you requested a tariff classification ruling. Photographs and description have been submitted for a modular component furniture system. The system is composed of 22 furniture units including shelving, table, drawers and storage bins. Arranging these components allows the purchaser to configure bookcases, an entertainment center, home office or storage units. Each unit is made of wood, plywood, medium-density fiberboard and/or particle board. The applicable subheading for the modular furniture system 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