878805 87 Ruling Active

The tariff classification of a magazine rack, a doll and alamp from Canada.

Issued October 22, 1992 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9403.60.8080

Headings: 9403

Product description

The magazine rack is made of a wood frame with a 100 percent cotton front. It is designed to stand on the floor, measuring approximately 14" in height and 17" in width. It is constructed as an item of furniture to store magazines. Regarding the Potpourri Doll, a production sample with item or style number is necessary. Please submit a request to National Import Specialist Alice Wong. Regarding the lamp, please explain how and in what condition the US goods were imported into Canada. Will a claim under Chaper 98 be made at time of importation? Please submit a request to NIS George Kalkines with the appropriate information.

CBP rationale

The applicable subheading for the magazine rack will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for other wooden furniture.

Full text

NY 878805 OCTOBER 22, 1992 CLA-2-94:S:N:N1:233 878805 CATEGORY: Classification TARIFF NO.: 9403.60.8080 Mr. John H. Klinefelter A.N. Deringer, Inc. 15 River Street Calais, Maine 04619 RE: The tariff classification of a magazine rack, a doll and a lamp from Canada. Dear Mr. Klinefelter: In your letter dated September 9, 1992, on behalf of Krafty Sewing of Canada, you requested a tariff classification ruling. The magazine rack is made of a wood frame with a 100 percent cotton front. It is designed to stand on the floor, measuring approximately 14" in height and 17" in width. It is constructed as an item of furniture to store magazines. Regarding the Potpourri Doll, a production sample with item or style number is necessary. Please submit a request to National Import Specialist Alice Wong. Regarding the lamp, please explain how and in what condition the US goods were imported into Canada. Will a claim under Chaper 98 be made at time of importation? Please submit a request to NIS George Kalkines with the appropriate information. The applicable subheading for the magazine rack will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for other wooden furniture. The rate of duty will be 0.5 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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