The tariff classification of a three drawer cabinet from China.

N036708 September 8, 2008 CLA-2-94:OT:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.60.8080 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a three drawer cabinet from China. Dear Mr. Crago: In your letter dated August 21, 2008, you requested a tariff classification ruling. The sample which you submitted is being returned as requested. Item number A035ZA00395 is three-drawer cabinet with a charging station. The cabinet is composed of MDF board and solid wood. The drawers and charging shelf are lined with velvet and the three drawers each have a metal pull. The unit measures 36 inches high by 13 inches wide and 13 inches deep. The charging shelf combines a hinged drop closing with openings for the power grid and for the battery chargers. The cabinet has four legs and is designed to stand on the floor. The applicable subheading for the three drawer cabinet 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/. Your item may be subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. 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