The tariff classification of a wooden tabletop caddie, medicine chest, tray table, library caddie and fire screen from ChinaDear Ms. Jobling:
Issued August 11, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4420.90.8000, 9403.60.8080
Product description
The ruling was requested on five home furnishing products made entirely of wood. Catalog pictures and descriptions were submitted. The first product is called a “Tabletop Caddie - #070007079.” The picture shows a shelf with a raised back and two sides in the form of a railing. The measurements are listed as 7”x16”x8”. The caddie is designed to hold books and be placed on a table or other furniture. The second product is called a “Medicine Chest - #030007077.” It is a wall mounted cabinet having three shelves, a bottom drawer and a door with a wire mesh covered opening. The dimensions are stated to be 22”x19”x5.5”. The catalog picture depicts the cabinet holding a few small personal care items. The third product is a “Scallop Tray Table - #030007085.” It is a floor standing bedside tray table with raised scalloped edges. The tray table is on a collapsible stand. The measurements are listed as 32”x27”x21”. The fourth product is called a “Library Caddie - #080008092.” It is a 28.5”x21”x21” end table on a swivel base. It has two shelves partially enclosed with rails and a table top. It may be used to hold liquor or books. The fifth product is a “Paneled Fire Screen - #080008075.” It is a floor standing three paneled hinged screen measuring 30.5”x50.5” overall. It is designed to cover the front of a fireplace.
CBP rationale
a few small personal care items. The third product is a “Scallop Tray Table - #030007085.” It is a floor standing bedside tray table with raised scalloped edges. The tray table is on a collapsible stand. The measurements are listed as 32”x27”x21”. The fourth product is called a “Library Caddie - #080008092.” It is a 28.5”x21”x21” end table on a swivel base. It has two shelves partially enclosed with rails and a table top. It may be used to hold liquor or books. The fifth product is a “Paneled Fire Screen - #080008075.” It is a floor standing three paneled hinged screen measuring 30.5”x50.5” overall. It is designed to cover the front of a fireplace. The applicable subheading for the tabletop caddie and the medicine cabinet will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem. The applicable subheading for the tray table, library caddie and paneled fire screen will be 9403.60.8080, HTSUSA, which provides for other wooden furniture. The rate of duty will be free.
Full text
NY E84896 August 11, 1999 CLA-2-44:RR:NC:2:230 E84896 CATEGORY: Classification TARIFF NO.: 4420.90.8000; 9403.60.8080 Ms. Katie Jobling Home Country Furnishings Suite 100, 425 Sunnyside Place 1600 Bedford Highway Bedford, Nova Scotia B4A 1E8 Canada RE: The tariff classification of a wooden tabletop caddie, medicine chest, tray table, library caddie and fire screen from China Dear Ms. Jobling: In your letter dated July 15, 1999 you requested a tariff classification ruling. The ruling was requested on five home furnishing products made entirely of wood. Catalog pictures and descriptions were submitted. The first product is called a “Tabletop Caddie - #070007079.” The picture shows a shelf with a raised back and two sides in the form of a railing. The measurements are listed as 7”x16”x8”. The caddie is designed to hold books and be placed on a table or other furniture. The second product is called a “Medicine Chest - #030007077.” It is a wall mounted cabinet having three shelves, a bottom drawer and a door with a wire mesh covered opening. The dimensions are stated to be 22”x19”x5.5”. The catalog picture depicts the cabinet holding a few small personal care items. The third product is a “Scallop Tray Table - #030007085.” It is a floor standing bedside tray table with raised scalloped edges. The tray table is on a collapsible stand. The measurements are listed as 32”x27”x21”. The fourth product is called a “Library Caddie - #080008092.” It is a 28.5”x21”x21” end table on a swivel base. It has two shelves partially enclosed with rails and a table top. It may be used to hold liquor or books. The fifth product is a “Paneled Fire Screen - #080008075.” It is a floor standing three paneled hinged screen measuring 30.5”x50.5” overall. It is designed to cover the front of a fireplace. The applicable subheading for the tabletop caddie and the medicine cabinet will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem. The applicable subheading for the tray table, library caddie and paneled fire screen will be 9403.60.8080, HTSUSA, which provides for other wooden furniture. 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 Paul Garretto at 212-637-7009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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