C82660 C8 Ruling Active

The tariff classification of a wedge block from Taiwan.

Issued December 22, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9403.90.8040

Headings: 9403

Product description

The submitted sample, a wedge block, is designed as an internal end piece for modular, free-standing partitions. It is used in the construction of walls that form an office cubicle. The item, which measures approximately 1 1/2" x 1 1/4" x 1 1/4" is made of die cast aluminum alloy and is painted black. It has two "prongs" on one side and three "prongs" on the other with a hole in the center. You indicate that the item is used exclusively in the furniture industry.

CBP rationale

The applicable subheading for the wedge block will be 9403.90.8040, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: parts: other: other, of metal.

Full text

NY C82660 December 22, 1997 CLA-2-94:RR:NC:SP:233 C82660 CATEGORY: Classification TARIFF NO.: 9403.90.8040 Mr. Richard Zupito Montgomery International Inc. 223 S. Gov. Printz Blvd. Essington, PA 19029-0124 RE: The tariff classification of a wedge block from Taiwan. Dear Mr. Zupito: In your letter dated December 8, 1997, on behalf of Sales Systems Limited, you requested a tariff classification ruling. The submitted sample, a wedge block, is designed as an internal end piece for modular, free-standing partitions. It is used in the construction of walls that form an office cubicle. The item, which measures approximately 1 1/2" x 1 1/4" x 1 1/4" is made of die cast aluminum alloy and is painted black. It has two "prongs" on one side and three "prongs" on the other with a hole in the center. You indicate that the item is used exclusively in the furniture industry. The applicable subheading for the wedge block will be 9403.90.8040, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: parts: other: other, of metal. The rate of duty will be 1.6% ad valorem. The rate of duty for 1998 will be 0.8% 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, Robert B. Swierupski Director, National Commodity Specialist Division

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