The tariff classification of console sink cabinets from China.

NY R03428 March 20, 2006 CLA-2-94:RR:NC:SP:233 R03428 CATEGORY: Classification TARIFF NO.: 9403.60.8080 Ms. Swapna Venkateswaran Williams-Sonoma, Inc. 151 Union Street Ice House 1 – 7th Floor San Francisco, CA 94111 RE: The tariff classification of console sink cabinets from China. Dear Ms. Venkateswaran: In your letter dated March 10, 2006, you requested a tariff classification ruling. The merchandise to be imported consists of console sink cabinets. Each console is comprised of a wood cabinet base with a marble top and ceramic sink. The console sink cabinets will be marketed and sold to be used as bathroom cabinets. They are designed to sit on the floor, hold personal effects and function as sinks. You have submitted photographs and cost breakdowns of the units with your request. The units are identified as follows: Classic Double Sink Console FA06 6309 Dimensions: 72” x 24 ½” x 36” Classic Single Sink Console FA06 6305 Dimensions: 36” x 24 ½” x 36” Hotel Double Sink Console FA06 6313BB Dimensions: 71” x 24 ½” x 36” White Double Sink Console FA06 6135BB Dimensions: 60” x 24 ½” 36” White Single Sink Console FA06 6134BB Dimensions: 36” x 24 ½” x 36” Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRI’s), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the components of the console sink cabinets in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which fives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. Each of the console sink cabinets is a composite good for tariff classification purposes, with the essential character imparted by the wooden cabinet. The applicable subheading for the console sink cabinets will be 9403.60.8080, 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