882644 88 Ruling Active

The tariff classification of knitting stands from thePhilippines.

Issued February 11, 1993 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9403.80.6040

Headings: 9403

Product description

The tariff classification of knitting stands from thePhilippines.

CBP rationale

The applicable subheading for the knitting stands will be 9403.80.6040, Harmonized Tariff Schedule of the United States, HTSUS, which provides for Furniture of other materials, including cane, osier, bamboo or similar materials, other, household.

Full text

NY 882644 February 11, 1993 CLA-2-94:S:N:N8:233 882644 CATEGORY: Classification TARIFF NO.: 9403.80.6040 Ms. Gail T. Cumins Sharretts, Paley, Carter & Blauvelt, P.C. Law Offices Sixty Seven Broad Street New York, New York 10004 RE: The tariff classification of knitting stands from the Philippines. Dear Ms. Cumins: In your letter dated February 5, 1993, on behalf of Pentapco, Inc., Elizabeth, New Jersey, you requested a tariff classification ruling. The furniture items consist of two knitting stands by Pentapco. The first knitting stand is made from 100 percent cotton print fabric stretched upon a folding wooden frame. When the frame is expanded, the fabric opens into a box like compartment which can be used to store yarn, knitting needles, patterns, and similar articles. The second stand is constructed in the same manner as the first but is made from a heavier gauge canvas material of man-made fibers. The dimensions are approximately 13-1/2" wide x 15" high, folded. The wood-fabric knitting stands are designed to be placed on the floor or ground. The essential character of the above stands is imparted by the fabric components. The two samples submitted are being returned to you under separate cover. The applicable subheading for the knitting stands will be 9403.80.6040, Harmonized Tariff Schedule of the United States, HTSUS, which provides for Furniture of other materials, including cane, osier, bamboo or similar materials, other, household. The duty rate will be 4 percent ad valorem. Articles classifiable under subheading 9403.80.6040, HTSUS, which are products of the Philippines 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

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