10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

858461 85 Ruling Active

The tariff classification of laboratory furniture fromMexico.

Issued December 14, 1990 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

85 858461 (December 14, 1990)

Tariff classification

HTS codes: 9403.20.0030, 9403.90.8040

Headings: 9403

Product description

The tariff classification of laboratory furniture fromMexico.

CBP rationale

The applicable subheading for the metal laboratory furniture other than metal aprons will be 9403.20.00304, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furniture and parts thereof, other metal furniture, other. The applicable subheading for the metal laboratory aprons will be 9403.90.80400, HTSUS, which provides for other furniture and parts thereof, parts, other, of metal.

Full text

NY 858461 Dec 14 1990 CLA-2-94:S:N:N1:233 858461 CATEGORY: Classification TARIFF NO.: 9403.20.00304 & 9403.90.80400 Mr. Matt Nations Institutional Interiors, Inc. P.O. Box 610947 Dallas, Texas 75261-0947 RE: The tariff classification of laboratory furniture from Mexico. Dear Mr. Nations: In your letter dated November 26, 1990, you requested a tariff classification ruling. The furniture items consist of laboratory furniture which is comprised of base cabinets, wall cabinets, tables, tall cabinets, aprons, tables and closure panels with hardware. The furniture is constructed of cold rolled steel that is painted with a chemical enamel finish. The base cabinets include both sitting and standing height as well as door and drawer configurations. Wall cases include both solid metal as well as glass doors. Tall cases resemble wall cases except that they are extended to the floor. Aprons are used along with leg assemblies to create tables. The merchandise is designed to be placed on the floor or ground. The applicable subheading for the metal laboratory furniture other than metal aprons will be 9403.20.00304, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furniture and parts thereof, other metal furniture, other. The duty rate will be 4 percent ad valorem. The applicable subheading for the metal laboratory aprons will be 9403.90.80400, HTSUS, which provides for other furniture and parts thereof, parts, other, of metal. The duty rate will be 4 percent ad valorem. Articles classifiable under subheading 9403.20.00304 and 9403.90.80400, HTSUS, which are products of Mexico are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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

Follow 858461

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.