B81305 B8 Ruling Active

The tariff classification of a doll trunk from Taiwan.

Issued January 28, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9403.60.8080

Headings: 9403

Product description

The submitted sample, part number JT-99, is a doll trunk. It is made of wood, with an oak color stain. It features a hinged lid and a removable tray. The outer surface is carved with geometric patterns; rectangular holes carved at both ends serve as handles for lifting the trunk. The dimensions are approximately 12 1/4"H x 23 1/2"W x 11 1/4"D. It is used for storage of dolls and doll accessories and is designed to be placed on the floor or ground.

CBP rationale

The applicable subheading for the doll trunk will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other furniture and parts thereof: Other wooden furniture: Other: Other".

Full text

NY B81305 January 28, 1997 CLA-2-94:RR:NC:SP:233 B81305 CATEGORY: Classification TARIFF NO.: 9403.60.8080 Ms. Cindy Hach Pleasant Company 8400 Fairway Place Middleton, WI 53562-0998 RE: The tariff classification of a doll trunk from Taiwan. Dear Ms. Hach: In your letter dated January 13, 1997, you requested a tariff classification ruling. The submitted sample, part number JT-99, is a doll trunk. It is made of wood, with an oak color stain. It features a hinged lid and a removable tray. The outer surface is carved with geometric patterns; rectangular holes carved at both ends serve as handles for lifting the trunk. The dimensions are approximately 12 1/4"H x 23 1/2"W x 11 1/4"D. It is used for storage of dolls and doll accessories and is designed to be placed on the floor or ground. The applicable subheading for the doll trunk will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other furniture and parts thereof: Other wooden furniture: Other: Other". The rate of duty will be 1.0 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, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division

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