The tariff classification of a wooden men’s suit valet from China.

N179915 September 8, 2011 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.50.9080 Patrina Lim Lanza Products Inc. 1857 Sabre Street Hayward, CA 94545 RE: The tariff classification of a wooden men’s suit valet from China. Dear Ms. Lim: In your letter dated 8/10/2011, you requested a tariff classification ruling. Description and photographs of a floor-standing, wooden men’s suit valet have been submitted to this office. The valet is made from medium-density fiberboard (MDF) with a veneer mahogany finish. The valet measures approximately 16.9 inches in length by 15.75 inches in width by 44.2 inches in height. The valet features a removable jacket hanger, a trouser bar, and a lower shoe rack. Complimenting the other features, at the top of the valet, is a drawer which can be used to store personal items, of which the top of the drawer forms a shelf for additional placement of personal effects. This valet functions as a holder for a suit or sports jacket, a shirt, trousers (pants), a tie, and a pair of shoes. The applicable subheading for the floor standing, wooden men’s suit valet will be 9403.50.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Wooden furniture of a kind used in the bedroom: Other: 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/. The merchandise in question may be subject to antidumping duties or countervailing duties. See message number 5033207 dated February 2, 2005, with case number A-570-890, for amended final determination and antidumping duty order on wooden bedroom furniture from China. 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. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”). 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 Neil H. Levy at 646-733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division