E84631 E8 Ruling Active

The tariff classification of Audiovisual Storage Units. Dear Mr. Sandstrom:

Issued July 23, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9403.60.8080

Headings: 9403

Product description

Descriptive literature accompanied your letter. The furniture items consist of nine different styles of floor standing shelf storage units. The product numbers are as follows; MMW100SS(38337),MMW 200SS(38338), CDW100SS(38332), CDW200SS(38334), CDW300SS(38335), MMW200DSS(38159), MMW250DSS(38161), CDW200DSS 38333) and CDW350DSS(38098). The units are made of wood fiberboard and are various sizes. The heights of the units range between 24” and 45”, most are 24” wide and all are 6” deep. The storage units having either four or six shelves are designed to hold CDs, VHS tapes, books, or other media items. They are imported in an unassembled condition.

CBP rationale

The applicable subheading for the audiovisual storage units will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furniture and parts thereof: other wooden furniture; other.

Full text

PD E84631 July 23, 1999 CLA-2-94:CL:PD:CO:TEB:F01 CATEGORY: Classification TARIFF NO.: 9403.60.8080 Mark R. Sandstrom Attorney at Law Thompson Hine & Flory 1920 N Street, N.W. Washington, DC 20036-1601 RE: The tariff classification of Audiovisual Storage Units. Dear Mr. Sandstrom: In your letter dated July 8, 1999, on behalf of the Mead School and Office Products Division of the Mead Corporation, you requested a tariff classification ruling. Descriptive literature accompanied your letter. The furniture items consist of nine different styles of floor standing shelf storage units. The product numbers are as follows; MMW100SS(38337),MMW 200SS(38338), CDW100SS(38332), CDW200SS(38334), CDW300SS(38335), MMW200DSS(38159), MMW250DSS(38161), CDW200DSS 38333) and CDW350DSS(38098). The units are made of wood fiberboard and are various sizes. The heights of the units range between 24” and 45”, most are 24” wide and all are 6” deep. The storage units having either four or six shelves are designed to hold CDs, VHS tapes, books, or other media items. They are imported in an unassembled condition. The applicable subheading for the audiovisual storage units will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furniture and parts thereof: other wooden furniture; other. The duty rate will be free. - 2 – This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have already been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, John M. Regan Service Port Director Cleveland, Ohio

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