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The tariff classification of a wooden boot tray, kitchen or bath cabinet, tray table, standing planter box and fire screen from ChinaDear Ms. Jobling:
Issued August 11, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardE8 E84897 (August 11, 1999)
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 “Boot Tray - #080008079 and #080008078.” The product is a large tray with a protective coating. It has raised ends with openings serving as handles. The tray comes in two sizes – 38”x20.5”x3.5” and 50”x20.5”x3.5”. The larger tray is designed to hold worn boots and shoes and the smaller tray may be used as a bed tray or picnic tray for two. The second product is called a “Gothic Cabinet - #080008095.” It is a wall mounted cabinet designed to be used in a kitchen for storing spices, jellies or preserves or it may be used in a bathroom to hold small toiletry items. It measures 25”x22”x5.5”. It has three shelves 2.5” deep and a solid front door. The third product is called a “Straight Tray Table - #050007084.” It consists of a floor standing table with collapsible legs and a tray style top. It measures 28”x24”x18”. The fourth product is a “Planter Box - #030007071.” It is a floor standing planter on a collapsible stand. The measurements are 26”x34”x15”. The fifth product is a “Picket Fire Screen - #080008076.” It is a floor standing screen in three sections measuring 30.5”x52” altogether. It is designed to cover the front of a fireplace and it has the appearance of a picket fence.
CBP rationale
The applicable subheading for the boot tray and the gothic 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 applicable subheading for the tray table, standing planter box and picket fire screen will be 9403.60.8080, HTSUSA, which provides for other wooden furniture.
Full text
NY E84897 August 11, 1999 CLA-2-44:RR:NC:2:230 E84897 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 boot tray, kitchen or bath cabinet, tray table, standing planter box and fire screen from China Dear Ms. Jobling: In your letter dated July 10, 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 “Boot Tray - #080008079 and #080008078.” The product is a large tray with a protective coating. It has raised ends with openings serving as handles. The tray comes in two sizes – 38”x20.5”x3.5” and 50”x20.5”x3.5”. The larger tray is designed to hold worn boots and shoes and the smaller tray may be used as a bed tray or picnic tray for two. The second product is called a “Gothic Cabinet - #080008095.” It is a wall mounted cabinet designed to be used in a kitchen for storing spices, jellies or preserves or it may be used in a bathroom to hold small toiletry items. It measures 25”x22”x5.5”. It has three shelves 2.5” deep and a solid front door. The third product is called a “Straight Tray Table - #050007084.” It consists of a floor standing table with collapsible legs and a tray style top. It measures 28”x24”x18”. The fourth product is a “Planter Box - #030007071.” It is a floor standing planter on a collapsible stand. The measurements are 26”x34”x15”. The fifth product is a “Picket Fire Screen - #080008076.” It is a floor standing screen in three sections measuring 30.5”x52” altogether. It is designed to cover the front of a fireplace and it has the appearance of a picket fence. The applicable subheading for the boot tray and the gothic 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, standing planter box and picket 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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