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The tariff classification of a multi-functional storage unit from Taiwan.
Issued February 9, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardF8 F82663 (February 9, 2000)
Tariff classification
HTS codes: 9403.20.0020
Headings: 9403
Product description
The submitted literature depicts a metal powder coated decorative rack designed for hanging clothes with a storage shelf and a cotton woven canvas hamper attached below the shelf. The item measures 24”L x 15”W x 60”H. The storage unit is a composite good. The essential character of the item is imparted by the metal decorative storage rack.
CBP rationale
The applicable subheading for the multi-functional storage unit will be 9403.20.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: other metal furniture, other: counters, lockers, racks, display cases, shelves, partitions and similar fixtures.
Full text
NY F82663 February 9, 2000 CLA-2-94:RR:NC:SP:233 F82663 CATEGORY: Classification TARIFF NO.: 9403.20.0020 Mr. John Mattson Lynx International, Inc. 1942 Shawnee road Eagan, MN 55122 RE: The tariff classification of a multi-functional storage unit from Taiwan. Dear Mr. Mattson: In your letter dated January 29, 2000, on behalf of Damark International, Inc., you requested a tariff classification ruling. The submitted literature depicts a metal powder coated decorative rack designed for hanging clothes with a storage shelf and a cotton woven canvas hamper attached below the shelf. The item measures 24”L x 15”W x 60”H. The storage unit is a composite good. The essential character of the item is imparted by the metal decorative storage rack. The applicable subheading for the multi-functional storage unit will be 9403.20.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: other metal furniture, other: counters, lockers, racks, display cases, shelves, partitions and similar fixtures. 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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