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A87912 A8 Ruling Active

The tariff classification of a 4-drawer mini chest from Canada.

Issued October 3, 1996 by U.S. Customs and Border Protection.

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A8 A87912 (October 3, 1996)

Tariff classification

HTS codes: 9403.70.8030

Headings: 9403

Product description

The submitted sample is a 4-drawer chest. The item, which is made of plastic, features a pre-assembled frame and four clear drawers of various sizes for storage. It measures 12 " x 16 " x 26 " and has removable casters for mobility. The article is designed to be placed on the floor or ground and is used with a utilitarian purpose.

CBP rationale

The applicable subheading for the 4-drawer mini chest will be 9403.70.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for Other furniture and parts thereof: Furniture of plastics: Other: Other.

Full text

NY A87912 October 3, 1996 CLA-2-94:RR:NC:2:233 A87912 CATEGORY: Classification TARIFF NO.: 9403.70.8030 Ms. Karen MacGillivray Tower Group International 128 Dearborn Street Buffalo, NY 14207-3198 RE: The tariff classification of a 4-drawer mini chest from Canada. Dear Ms. MacGillivray: In your letter dated September 20, 1996, on behalf of Gracious Living, you requested a tariff classification ruling. The submitted sample is a 4-drawer chest. The item, which is made of plastic, features a pre-assembled frame and four clear drawers of various sizes for storage. It measures 12 " x 16 " x 26 " and has removable casters for mobility. The article is designed to be placed on the floor or ground and is used with a utilitarian purpose. The applicable subheading for the 4-drawer mini chest will be 9403.70.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for Other furniture and parts thereof: Furniture of plastics: Other: Other. The rate of duty will be 1.4%. 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. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 212-466-5739. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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