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D87538 D8 Ruling Active

The tariff classification of cabinets from Germany.

Issued February 4, 1999 by U.S. Customs and Border Protection.

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D8 D87538 (February 4, 1999)

Tariff classification

HTS codes: 9403.70.8030

Headings: 9403

Product description

The merchandise to be imported consists of service cabinets. They are designed to be used in beauty salons, and are used for hair stylists to hold their tools, i.e., irons, blow dryers, brushes, scissors, etc. The cabinets have plastic drawers, plastic walls and steel frames. Some models have locking drawers and some models have a front door covering all drawers with a lock. The cabinets are designed to be placed on the floor.

CBP rationale

The applicable subheading for the cabinets will be 9403.70.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: furniture of plastics: other, other.

Full text

NY D87538 February 4, 1999 CLA-2-94:RR:NC:SP:233 D87538 CATEGORY: Classification TARIFF NO.: 9403.70.8030 Mr. David Thompson GHY USA, Inc. 572 South Fifth Street, Suite 2 Pembina, ND 58271 RE: The tariff classification of cabinets from Germany. Dear Mr. Thompson: In your letter dated January 8, 1999, on behalf of David Wickes Agencies Ltd., you requested a tariff classification ruling. The merchandise to be imported consists of service cabinets. They are designed to be used in beauty salons, and are used for hair stylists to hold their tools, i.e., irons, blow dryers, brushes, scissors, etc. The cabinets have plastic drawers, plastic walls and steel frames. Some models have locking drawers and some models have a front door covering all drawers with a lock. The cabinets are designed to be placed on the floor. The applicable subheading for the cabinets will be 9403.70.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: furniture of plastics: other, other. The rate of duty will be free. 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 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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