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863884 86 Ruling Active

The tariff classification of stackable shelves from Taiwan.

Issued June 11, 1991 by U.S. Customs and Border Protection.

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86 863884 (June 11, 1991)

Tariff classification

HTS codes: 9403.20.0010

Headings: 9403

Product description

The tariff classification of stackable shelves from Taiwan.

CBP rationale

The applicable subheading for the stacking shelves will be 9403.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furniture and parts thereof, other metal furniture, household.

Full text

NY 863884 JUN 11 1991 CLA-2-94:S:N:N1:233 863884 CATEGORY: Classification TARIFF NO's.: 9403.20.0010 Mr. Ken Wade Clairson International 720 South West 17th Street Ocala, Florida 32674 RE: The tariff classification of stackable shelves from Taiwan. Dear Mr. Wade: In your letter dated May 26, 1991, you requested a tariff classification ruling. The furniture items consist of two styles of shelves. The first, style #1072, is a small black stackable shelf. There are 12 pieces per carton and the weight is 28 pounds per carton. The measurements are 12"D x 18-1/2"W x 12"H and the approximate carton dimensions are 22-3/8" x 25" x 18". The second, style #1084, is a large white stackable shelf. There are 12 pieces per carton and the weight is 37.4 pounds per carton. The measurements are 16"D x 23"W x 12"H and the approximate carton dimensions are 22-3/8" x 25" x 18". They are both constructed of epoxy coated steel wire, C1008. The principal use of the products are in the home, to organize household items and they are designed to be placed on the floor or ground. The applicable subheading for the stacking shelves will be 9403.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furniture and parts thereof, other metal furniture, household. The rate of duty will be 4 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

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