The tariff classification of a wood and metal desk from Indonesia.
Issued March 17, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9403.60.8080
Headings: 9403
Product description
The submitted photograph depicts the “Criss Cross Desk,” SKU #1801016. It is an open bottom desk made of a rectangular wooden tabletop and a metal base. It is used as a desk or work area. We find that the above-described item is a composite good whose essential character is not clearly imparted by either the wooden tabletop or the metal base. General Rule of Interpretation ("GRI") 3(c), Harmonized Tariff Schedule of the United States (HTS) provides that such products shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, the wooden tabletop classification is last.
CBP rationale
The applicable subheading for Criss Cross Desk will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: other wooden furniture: other, other.
Full text
NY D89186 March 17, 1999 CLA-2-94:RR:NC:SP:233 D89186 CATEGORY: Classification TARIFF NO.: 9403.60.8080 Ms. Lynda L. Stickney Pier 1 Imports 301 Commerce Street, Suite 600 Fort Worth, TX 76102 RE: The tariff classification of a wood and metal desk from Indonesia. Dear Ms. Stickney: In your letter dated March 1, 1999, you requested a tariff classification ruling. The submitted photograph depicts the “Criss Cross Desk,” SKU #1801016. It is an open bottom desk made of a rectangular wooden tabletop and a metal base. It is used as a desk or work area. We find that the above-described item is a composite good whose essential character is not clearly imparted by either the wooden tabletop or the metal base. General Rule of Interpretation ("GRI") 3(c), Harmonized Tariff Schedule of the United States (HTS) provides that such products shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, the wooden tabletop classification is last. The applicable subheading for Criss Cross Desk will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: other wooden furniture: 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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