851288 85 Ruling Active

The tariff classification of a curio wall rack from Taiwan

Issued April 24, 1990 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4420.90.8000

Headings: 4420

Product description

It is a wall rack measuring approximately 22 inches high by 13 inches wide by 4 inches deep. It is composed of seven differently sized open storage compartments. It is made of wood with blue paint on the front trim.

CBP rationale

The applicable subheading for the curio wall rack will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for wooden articles of furniture not falling within chapter 94.

Full text

NY 851288 April 24, 1990 CLA-2-44:S:N:N1:230 851288 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Mr. W. C. McGehee House of Lloyd, Inc. 11901 Grandview Road Grandview, MO 64030 RE: The tariff classification of a curio wall rack from Taiwan Dear Mr. McGehee: In your letter dated April 3, 1990, you requested a tariff classification ruling. The ruling was requested on your Blue Trim Curio, a sample of which was submitted. It is a wall rack measuring approximately 22 inches high by 13 inches wide by 4 inches deep. It is composed of seven differently sized open storage compartments. It is made of wood with blue paint on the front trim. The applicable subheading for the curio wall rack will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 5.1 percent ad valorem. This ruling is being issued 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →