C86255 C8 Ruling Active

The tariff classification of metal wood racks from Taiwan.

Issued April 16, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9403.20.0010

Headings: 9403

Product description

The items to be imported consist of the following: 1. Item #1125FE, which is a metal wood rack designed to hold logs, made of zinc and steel with a chrome finish. 2. Item #1126FE, which is a metal wood rack designed to hold logs, made of black wrought iron. The wood racks are designed to be placed on the floor or ground.

CBP rationale

The applicable subheading for the metal wood racks will be 9403.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: other metal furniture: household.

Full text

NY C86255 April 16, 1998 CLA-2-94:RR:NC:SP:233 C86255 CATEGORY: Classification TARIFF NO.: 9403.20.0010 Ms. Tammy Locke Wholesale Supply Company, Inc. 7100 Service Merchandise Drive Brentwood, TN 37207 RE: The tariff classification of metal wood racks from Taiwan. Dear Ms. Locke: In your letter dated March 31, 1998, you requested a tariff classification ruling. The items to be imported consist of the following: 1. Item #1125FE, which is a metal wood rack designed to hold logs, made of zinc and steel with a chrome finish. 2. Item #1126FE, which is a metal wood rack designed to hold logs, made of black wrought iron. The wood racks are designed to be placed on the floor or ground. The applicable subheading for the metal wood racks will be 9403.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: other metal furniture: household. The rate of duty 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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