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D84176 D8 Ruling Active

The tariff classification of a wooden desktop mixed media tower from Taiwan

Issued November 20, 1998 by U.S. Customs and Border Protection.

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D8 D84176 (November 20, 1998)

Tariff classification

HTS codes: 4420.90.8000

Headings: 4420

Product description

It consists of a small upright open cabinet designed to hold various disks. The dimensions are stated to be approximately 15 inches high by 6 inches wide by 6 inches deep. The cabinet is made of wood fiberboard and is covered with a wood grain design paper overlay. Glued inside the two side walls are plastic railings which help to hold the disks in separate slots.

CBP rationale

The applicable subheading for the desktop mixed media tower 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 D84176 November 20, 1998 CLA-2-44:RR:NC:2:230 D84176 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Mr. Michael W. Middleton Allsop, Inc. P.O. Box 23 Bellingham, WA 98227-0023 RE: The tariff classification of a wooden desktop mixed media tower from Taiwan Dear Mr. Middleton: In your letter dated October 26, 1998 you requested a tariff classification ruling. The ruling was requested on a desktop storage unit for CD's and other disks. Photographs of the unit were submitted. It consists of a small upright open cabinet designed to hold various disks. The dimensions are stated to be approximately 15 inches high by 6 inches wide by 6 inches deep. The cabinet is made of wood fiberboard and is covered with a wood grain design paper overlay. Glued inside the two side walls are plastic railings which help to hold the disks in separate slots. The applicable subheading for the desktop mixed media tower 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 3.6 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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