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G89502 G8 Ruling Active

The tariff classification of “Children’s Book Shelves” from China.

Issued April 19, 2001 by U.S. Customs and Border Protection.

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G8 G89502 (April 19, 2001)

Tariff classification

HTS codes: 9403.60.8080

Headings: 9403

Product description

The tariff classification of “Children’s Book Shelves” from China.

CBP rationale

The applicable subheading for the Children’s Book Shelves will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: other wooden furniture: other, other.

Full text

NY G89502 April 19, 2001 CLA-2-94:RR:NC:SP:233 G89502 CATEGORY: Classification TARIFF NO.: 9403.60.8080 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of “Children’s Book Shelves” from China. Dear Ms. Aldinger: In your letter dated March 29, 2001, you requested a ruling on tariff classification. The merchandise to be imported is referred to as “Children’s Book Shelves,” Rite Aid item #996965. The item is a 96% wooden and 4% metal, freestanding depiction of four primary colored pencils (eraser end as base and pencil tip as top) for end posts intermittently attaching three shelves to create a bookshelf for a child’s room. The item measures 18 ½”W x 9 ½”D x 28”H and is designed to stand on the floor. A photograph depicting the bookshelf has been submitted with your request. The applicable subheading for the Children’s Book Shelves will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: other wooden furniture: other, other. 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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