The tariff classification of mini chests from Canada.
Issued December 19, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9403.70.8030
Headings: 9403
Product description
The items to be imported are storage chests of various sizes. You have submitted illustrations for the following model numbers: WC-603D, WC-604D, WC-605D, MCS-306, MCS-310, MCS-304D and MCS-307D. The items, which are composed of plastic, each feature pre-assembled frames in various dimensions with between three and ten drawers of differing sizes for storage. The chests include removable casters for mobility; they are designed to be placed on the floor or ground and are used with a utilitarian purpose.
CBP rationale
The applicable subheading for the mini chests 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 B80016 December 19, 1996 CLA-2-94:RR:NC:2:233 B80016 CATEGORY: Classification TARIFF NO.: 9403.70.8030 Ms. Kathryn L. Moss Tower Group International 128 Dearborn Street Buffalo, NY 14207-3198 RE: The tariff classification of mini chests from Canada. Dear Ms. Moss: In your letter dated November 27, 1996, on behalf of Gracious Living, you requested a tariff classification ruling. The items to be imported are storage chests of various sizes. You have submitted illustrations for the following model numbers: WC-603D, WC-604D, WC-605D, MCS-306, MCS-310, MCS-304D and MCS-307D. The items, which are composed of plastic, each feature pre-assembled frames in various dimensions with between three and ten drawers of differing sizes for storage. The chests include removable casters for mobility; they are designed to be placed on the floor or ground and are used with a utilitarian purpose. The applicable subheading for the mini chests 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 percent ad valorem. Effective January 1, 1997, the rate of duty will be 1 percent ad valorem. 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
More rulings on the same tariff codes
The tariff classification of translucent 4-tier slim cart from Taiwan.
The tariff classification of a shelving system from China.
The tariff classification of a Voting Table from Taiwan.
The tariff classification of a Hydration Station from China.
The tariff classification of a sign, a picture screen, a tent, a floor mat and a desk/counter from Germany
The tariff classification of storage container from Italy.
The tariff classification of a banquet table from China.
The tariff classification of a Three-Tier Economy Cart from China.
The tariff classification of a Striped Storage Wardrobe from Vietnam.
The tariff classification of a "Car Wash Caddy" from China.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →