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H81408 H8 Ruling Active

The tariff classification of a log holder from China.

Issued June 4, 2001 by U.S. Customs and Border Protection.

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H8 H81408 (June 4, 2001)

Tariff classification

HTS codes: 9403.80.6040

Headings: 9403

Product description

The tariff classification of a log holder from China.

CBP rationale

The applicable subheading for the log holder will be 9403.80.6040, HTS, which provides for other furniture and parts thereof: furniture of other materials, including cane, osier, bamboo or similar materials: other, household.

Full text

NY H81408 June 4, 2001 CLA-2-94:RR:NC:SP:233 H81408 CATEGORY: Classification TARIFF NO.: 9403.80.6040 Ms. Astra Galins Cyrk, Inc. 101 Edgewater Drive Wakefield, MA 01880-5374 RE: The tariff classification of a log holder from China. Dear Ms. Galins: In your letter dated May 22, 2001, you requested a ruling on tariff classification. The merchandise to be imported is a floor standing log holder. It consists of a steel or forged iron frame with a 100% cotton woven canvas log carrier. We find that the above-described item is a composite good whose essential character is not clearly imparted by either the metal frame or the cotton woven canvas log carrier. General Rule of Interpretation (“GRI”) 3(c), Harmonized Tariff Schedule of the United States (HTS) provides that such products shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, the cotton woven canvas log carrier comes last. The applicable subheading for the log holder will be 9403.80.6040, HTS, which provides for other furniture and parts thereof: furniture of other materials, including cane, osier, bamboo or similar materials: other, 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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