The tariff classification of a wooden rack with bins from China.
Issued April 26, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9403.60.8080
Headings: 9403
Product description
The submitted photograph and diagram depict item #LK613/1816TY Child’s Toy Storage Rack and Bins, which consists of a wooden rack measuring 26” (h) x 30 13/16” (w) x 11 7/16” (d) with a set of 6 wooden bins in various colors. Each bin measures 5 1/8” (h) x 13 3/16” (w) x 12” (d). The rack and bins will be packaged, imported and sold together. The unit is designed to stand on the floor. We find that the above-described item is a composite good whose essential character is not clearly imparted by either the wooden rack or the wooden bins. 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, classification for the wooden rack occurs last.
CBP rationale
The applicable subheading for the Child’s Toy Storage Rack and Bins will be 9403.60.8080, HTS, which provides for other furniture and parts thereof: other wooden furniture: other, other.
Full text
NY I80659 April 26, 2002 CLA-2-94:RR:NC:SP:233 I80659 CATEGORY: Classification TARIFF NO.: 9403.60.8080 Ms. JoAnn Benson Polardreams International Ltd. 1948 Highway 1 North Fairfield, IA 52556 RE: The tariff classification of a wooden rack with bins from China. Dear Ms. Benson: In your letter dated April 9, 2002, you requested a tariff classification ruling. The submitted photograph and diagram depict item #LK613/1816TY Child’s Toy Storage Rack and Bins, which consists of a wooden rack measuring 26” (h) x 30 13/16” (w) x 11 7/16” (d) with a set of 6 wooden bins in various colors. Each bin measures 5 1/8” (h) x 13 3/16” (w) x 12” (d). The rack and bins will be packaged, imported and sold together. The unit is designed to stand on the floor. We find that the above-described item is a composite good whose essential character is not clearly imparted by either the wooden rack or the wooden bins. 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, classification for the wooden rack occurs last. The applicable subheading for the Child’s Toy Storage Rack and Bins will be 9403.60.8080, HTS, which provides for other furniture and parts thereof: other wooden furniture: other, other. The rate of duty will be free. Articles classified in subheading 9403.60.8080, HTS, from China are not presently subject to quota restraints or visa requirements, nor are any special documents required. If you change your “LK” number due to a different wood and/or color but make the item to the same part number 1816TY specifications, this ruling would still be applicable. 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 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of a wooden cooler from China.
The tariff classification of a sample display unit.
The tariff classification of wall unit with glass shelves from China.
The tariff classification of "home theater console with built in fireplace" from China.
The tariff classification, NAFTA eligibility and country of origin of wood drying rack from Canada.
The tariff classification of various items used in playgrounds from Canada
The tariff classification of Poker Table from China.
The tariff classification of 2 in 1 picnic table and bench from China.
The tariff classification of a folding metal table with wooden veneered top from China.
The tariff classification of bathroom vanities and mirrors from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →