The tariff classification of a beech hat rack with a steel clothes rod from Finland
Issued November 19, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4420.90.8000
Headings: 4420
Product description
The ruling was requested on your article number 148-890-08, the Svang hat rack. Descriptive literature with a photograph of the article was submitted. The article consists of a slightly curved shelf designed to be mounted on a wall. The shelf is made of beech wood and has oblong holes at regular intervals. It measures 23-5/8 inches wide by 15 inches deep. Attached to the middle of the shelf underneath is a steel tube which extends about 9 inches down from the shelf, bends at a right angle and continues to the wall. While helping to support the shelf, the tube is also used as a rod or rail to hang clothes. The essential character of the article is imparted by the beech shelf. Although the steel tube is stated to be the greater value of the article, the more important function of the hat rack is played by the shelf. In addition, the shelf comprises the greater area of the article.
CBP rationale
The applicable subheading for the Svang hat rack will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wooden articles of furniture not falling within chapter 94.
Full text
NY C80972 November 19, 1997 CLA-2-44:RR:NC:2:230 C80972 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Susan D. Klingbeil IKEA Wholesale 496 W. Germantown Pike Plymouth Meeting, PA 19462 RE: The tariff classification of a beech hat rack with a steel clothes rod from Finland Dear Ms. Klingbeil: In your letter dated October 23, 1997 you requested a tariff classification ruling. The ruling was requested on your article number 148-890-08, the Svang hat rack. Descriptive literature with a photograph of the article was submitted. The article consists of a slightly curved shelf designed to be mounted on a wall. The shelf is made of beech wood and has oblong holes at regular intervals. It measures 23-5/8 inches wide by 15 inches deep. Attached to the middle of the shelf underneath is a steel tube which extends about 9 inches down from the shelf, bends at a right angle and continues to the wall. While helping to support the shelf, the tube is also used as a rod or rail to hang clothes. The essential character of the article is imparted by the beech shelf. Although the steel tube is stated to be the greater value of the article, the more important function of the hat rack is played by the shelf. In addition, the shelf comprises the greater area of the article. The applicable subheading for the Svang hat rack will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 4 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 Paul Garretto at 212-466-5779. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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