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The tariff classification of a wardrobe and a shoe rack from China.
Issued September 1, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardG8 G81765 (September 1, 2000)
Tariff classification
HTS codes: 9403.70.8010, 9403.20.0010
Headings: 9403
Product description
The submitted samples are as follows: Item #12000 is a 36” wardrobe made of a steel frame with a closet pole, covered with heavy-duty breathable “Unibond” plastic. The wardrobe measures 36”W x 64”H x 20”D. Item #12020 is a 4-tier shoe rack made of plastic coated steel. The shoe rack measures 27.8”H x 25.7”W x 11.6”D. Both articles are designed to be placed on the floor.
CBP rationale
The applicable subheading for the 36” wardrobe will be 9403.70.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: furniture of plastics: other, household. The applicable subheading for the 4-tier shoe rack will be 9403.20.0010, HTS, which provides for other furniture and parts thereof: other metal furniture, household.
Full text
NY G81765 September 1, 2000 CLA-2-94:RR:NC:SP:233 G81765 CATEGORY: Classification TARIFF NO.: 9403.70.8010; 9403.20.0010 Mr. Frank Prackler Harold I. Pepper Co., Inc. 181 South Franklin Ave., Suite 218 Valley Stream, NY 11581 RE: The tariff classification of a wardrobe and a shoe rack from China. Dear Mr. Prackler: In your letter dated August 18, 2000, on behalf of EZ-DO Company, you requested a tariff classification ruling. The submitted samples are as follows: Item #12000 is a 36” wardrobe made of a steel frame with a closet pole, covered with heavy-duty breathable “Unibond” plastic. The wardrobe measures 36”W x 64”H x 20”D. Item #12020 is a 4-tier shoe rack made of plastic coated steel. The shoe rack measures 27.8”H x 25.7”W x 11.6”D. Both articles are designed to be placed on the floor. The applicable subheading for the 36” wardrobe will be 9403.70.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: furniture of plastics: other, household. The rate of duty will be free. The applicable subheading for the 4-tier shoe rack will be 9403.20.0010, HTS, which provides for other furniture and parts thereof: other metal furniture, household. 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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