852665 85 Ruling Active

The tariff classification of drawer fittings from Austria.

Issued June 5, 1990 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8302.42.3000, 3926.90.9050

Headings: 3926, 8302

Product description

The tariff classification of drawer fittings from Austria.

CBP rationale

The applicable subheading for the finished drawer slides and the profiles for the drawer slides will be 8302.42.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for other fittings suitable for furniture. The applicable subheading for the plastic wheels will be 3926.90.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastic.

Full text

NY 852665 Jun 5 1990 CLA-2-83:S:N:N1:113 852665 CATEGORY: Classification TARIFF NO.: 8302.42.3000; 3926.90.9050 Mr. Werner Boesch Alfit America Inc. 5020 Old Osborne Tpke. P.O. Box 38159 Richmond, VA 23231 RE: The tariff classification of drawer fittings from Austria. Dear Mr. Boesch: In your letter dated May 9, 1990, you requested a tariff classification ruling. The merchandise is fittings used for drawers. It includes finished metal drawer slides, metal profiles for drawer slides, and plastic wheels with a metal riveting core. The applicable subheading for the finished drawer slides and the profiles for the drawer slides will be 8302.42.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for other fittings suitable for furniture. The rate of duty will be 5.3% ad valorem. The applicable subheading for the plastic wheels will be 3926.90.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastic. The rate of duty will be 5.3% 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

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