The tariff classification of wooden key holder compartments and wooden wall shelves from Taiwan
Issued February 18, 1993 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4420.90.8000
Headings: 4420
Product description
Article No. Z-1651 is a coat rack consisting of a wooden board with six large brass plated coat hooks. Article No. Z-2015 is a wooden wall board with a key holder compartment on top and a mail slot on the bottom. Article No. Z-0452 is a wooden key holder cabinet with a framed picture for a door. Article No. X-2658 is a wooden magazine rack. Article No. Z-1774 is a wooden wall shelf designed to hold small glass bottles. The photograph shows that it also has a towel holder rod on the bottom.
CBP rationale
The applicable subheading for the wooden key holders, Articles Nos. Z-2015 and Z-0452, and for the wall shelf, Article No. Z-1774, will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other wooden articles of furniture not falling within chapter 94.
Full text
NY 882138 February 18, 1993 CLA-2-44:S:N:N8:230 882138 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Mr. Warren E. Coe Amway Corporation 7575 Fulton St., East Ada, MI 49355-0001 RE: The tariff classification of wooden key holder compartments and wooden wall shelves from Taiwan Dear Mr. Coe: In your letter dated January 22, 1993 you requested a tariff classification ruling. The ruling was requested on five small wooden furnishing articles. Photographs were submitted. Article No. Z-1651 is a coat rack consisting of a wooden board with six large brass plated coat hooks. Article No. Z-2015 is a wooden wall board with a key holder compartment on top and a mail slot on the bottom. Article No. Z-0452 is a wooden key holder cabinet with a framed picture for a door. Article No. X-2658 is a wooden magazine rack. Article No. Z-1774 is a wooden wall shelf designed to hold small glass bottles. The photograph shows that it also has a towel holder rod on the bottom. The applicable subheading for the wooden key holders, Articles Nos. Z-2015 and Z-0452, and for the wall shelf, Article No. Z-1774, will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other wooden articles of furniture not falling within chapter 94. The duty rate will be 5.1 percent ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on the coat rack, Article No. Z-1651, or the magazine rack, Article No. X-2658. Your request for a classification ruling should include a sample of the magazine rack and a breakdown by value of the component materials of the coat rack. 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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