The tariff classification of furniture parts from China, Taiwan and Hong Kong.
Issued December 28, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9403.90.5000, 9403.90.7000, 9403.90.8040
Headings: 9403
Product description
The items to be imported are as follows: 1. Wooden drawer pulls 2. Plastic drawer pulls 3. Metal drawer pulls 4. Drawer runners 5. Plastic caster wheels The drawer pulls are specifically designed for furniture.
CBP rationale
The applicable subheading for the wooden drawer pulls will be 9403.90.7000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: parts: other: of wood. The applicable subheading for the plastic drawer pulls will be 9403.90.5000, HTS, which provides for other furniture and parts thereof: parts: other: of rubber or plastics: other. The applicable subheading for the metal drawer pulls will be 9403.90.8040, HTS, which provides for other furniture and parts thereof: parts: other: other, of metal.
Full text
NY F81184 December 28, 1999 CLA-2-94:RR:NC:SP:233 F81184 CATEGORY: Classification TARIFF NO.: 9403.90.7000; 9403.90.5000; 9403.90.8040 Mr. Stanley Chan Shin Yee Industrial Limited Room 901A, Kin Tak Fung Building 174 Wai Yip Street Hong Kong RE: The tariff classification of furniture parts from China, Taiwan and Hong Kong. Dear Mr. Chan: In your undated letter, received by this office on December 22, 1999, you requested a tariff classification ruling. The items to be imported are as follows: 1. Wooden drawer pulls 2. Plastic drawer pulls 3. Metal drawer pulls 4. Drawer runners 5. Plastic caster wheels The drawer pulls are specifically designed for furniture. The applicable subheading for the wooden drawer pulls will be 9403.90.7000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: parts: other: of wood. The rate of duty will be free. The applicable subheading for the plastic drawer pulls will be 9403.90.5000, HTS, which provides for other furniture and parts thereof: parts: other: of rubber or plastics: other. The rate of duty will be free. The applicable subheading for the metal drawer pulls will be 9403.90.8040, HTS, which provides for other furniture and parts thereof: parts: other: other, of metal. The rate of duty will be free. Your inquiry does not provide enough information for us to give a classification ruling on the remaining two items, the drawer runners and the plastic caster wheels. For each of those items, please provide a breakdown of the component materials by value and weight. 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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