The tariff classification of drawer slides from Germany
Issued March 15, 1994 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8302.42.3060
Headings: 8302
Product description
The merchandise is drawer slides, made of zinc-plated steel. They are designed for kitchen, bathroom, living room and bedroom furniture.
CBP rationale
The applicable subheading for the drawer slides will be 8302.42.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for base metal mountings, fittings and similar articles suitable for furniture .
Full text
NY 895529 March 15, 1994 CLA-2-73:S:N:N3:113 895529 CATEGORY: Classification TARIFF NO.: 8302.42.3060 Mr. Kurt Garbe Schock Metal America, Inc. 1445-A Miller Store Road Virginia Beach, VA 23455 RE: The tariff classification of drawer slides from Germany Dear Mr. Garbe: In your letter dated March 7, 1994, you requested a tariff classification ruling. The merchandise is drawer slides, made of zinc-plated steel. They are designed for kitchen, bathroom, living room and bedroom furniture. The applicable subheading for the drawer slides will be 8302.42.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for base metal mountings, fittings and similar articles suitable for furniture ... of iron or steel, of aluminum or of zinc. The rate of duty will be 5.7 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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