10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a bathroom space saver and a towel rack from Taiwan.
Issued November 8, 1994 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard80 803776 (November 8, 1994)
Tariff classification
HTS codes: 9403.20.0010
Headings: 9403
Product description
The furniture articles consist of a bathroom space saver, Blair Product #507311 and a towel rack, Blair Product #507421. Both bathroom accessories are comprised of white enamel on steel. They are designed to stand on the floor amd store various articles. The space saver has three shelves and is 68 inches high x 23-1/2 inches wide x 10-3/8 inches deep. The tower rack has three open wire shelves to hold towels, toiletries, etc. and measures 38 inches high x 14 inches wide x 9 inches deep. Both items will be imported and sold unassembled.
CBP rationale
NY 803776 November 8, 1994 CLA-2-94:S:N:N8:233 803776 CATEGORY: Classification TARIFF NO.: 9403.20.0010 Ms. Jacqueline A. Bonace Blair Corporation 220 Hickory Street Warren, Pennsylvania 16366-0001 RE: The tariff classification of a bathroom space saver and a towel rack from Taiwan. Dear Ms. Bonace: In your letter dated October 20, 1994, you requested a tariff classification ruling. The furniture articles consist of a bathroom space saver, Blair Product #507311 and a towel rack, Blair Product #507421. Both bathroom accessories are comprised of white enamel on steel. They are designed to stand on the floor amd store various articles. The space saver has three shelves and is 68 inches high x 23-1/2 inches wide x 10-3/8 inches deep. The tower rack has three open wire shelves to hold towels, toiletries, etc. and measures 38 inches high x 14 inches wide x 9 inches deep. Both items will be imported and sold unassembled. The applicable subheading for the bathroom space saver and the towel rack will be 9403.20.0010, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for: Other metal furniture, household. The duty rate will be 4 percent ad valorem. This ruling is issured under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
Full text
NY 803776 November 8, 1994 CLA-2-94:S:N:N8:233 803776 CATEGORY: Classification TARIFF NO.: 9403.20.0010 Ms. Jacqueline A. Bonace Blair Corporation 220 Hickory Street Warren, Pennsylvania 16366-0001 RE: The tariff classification of a bathroom space saver and a towel rack from Taiwan. Dear Ms. Bonace: In your letter dated October 20, 1994, you requested a tariff classification ruling. The furniture articles consist of a bathroom space saver, Blair Product #507311 and a towel rack, Blair Product #507421. Both bathroom accessories are comprised of white enamel on steel. They are designed to stand on the floor amd store various articles. The space saver has three shelves and is 68 inches high x 23-1/2 inches wide x 10-3/8 inches deep. The tower rack has three open wire shelves to hold towels, toiletries, etc. and measures 38 inches high x 14 inches wide x 9 inches deep. Both items will be imported and sold unassembled. The applicable subheading for the bathroom space saver and the towel rack will be 9403.20.0010, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for: Other metal furniture, household. The duty rate will be 4 percent ad valorem. This ruling is issured under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
More rulings on the same tariff codes
The tariff classification of plastic portable greenhouses from China.
The tariff classification of plant stand from China.
The tariff classification of patio furniture from China. Dear Mr. Vroman:
The tariff classification of a Children’s Activity Table Set from Hong Kong.
The tariff classification of a home organizing caddy from China. Dear Ms. Peirce:
The tariff classification of an etagere/spacesaver from China.
The tariff classification of a Storage Tower from China.
The tariff classification of a Corner Bathroom Organizer from China.
The tariff classification of a Shower Organizer from China.
The tariff classification of rolling storage chests from China.
Follow 803776
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.