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The tariff classification of a wooden display unit from Canada.
Issued October 17, 1996 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardA8 A87523 (October 17, 1996)
Tariff classification
HTS codes: 4420.90.8000
Headings: 4420
Product description
The tariff classification of a wooden display unit from Canada.
CBP rationale
The applicable subheading for the wooden display unit will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Wood marquetry and inlaid wood.
Full text
PD A87523 October 17, 1996 CLA-2-46:S:N:N:E08 A87523 CATEGORY: Classification TARIFF NO.: 4420.90.8000 William LeClair Trans-Border Customs Services, Inc. One Trans-Border Drive P.O. Box 800 Champlain, NY 12919 RE: The tariff classification of a wooden display unit from Canada. Dear Mr. LeClair: In your letter dated September 6, 1996 you requested a tariff classification ruling. This replaces the letter that we sent you on October 4, 1996 under the same file number. The item in question is a rectangular wooden box measuring 6 3/4" x 8 1/4" and is closed on all but one side. The box has been stained and has the Genfoot footwear logo printed on the side. The box will be placed in a retail outlet with the open side down and the footwear to be displayed will be placed on the top side. The item is made in Canada of Canadian wood. The applicable subheading for the wooden display unit will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Wood marquetry and inlaid wood...wooden articles of furniture not falling within chapter 94, other than as enumerated". The rate of duty will be 4.3%. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, David Ballard Port Director Champlain, NY
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