I80729 I8 Ruling Active

The tariff classification of a wooden floor cabinet 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 #LF569/105CA Floor Cabinet with Drawer, which consists of a floor standing wooden cabinet measuring 23” (h) x 13 7/16” (w) x 13 5/8” (d). The cabinet has one shelf enclosed by a glass door, and a top drawer. The unit is designed for bathroom use.

CBP rationale

The applicable subheading for the wooden floor cabinet will be 9403.60.8080, HTS, which provides for other furniture and parts thereof: other wooden furniture: other, other.

Full text

NY I80729 April 26, 2002 CLA-2-94:RR:NC:SP:233 I80729 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 floor cabinet from China. Dear Ms. Benson: In your letter dated April 15, 2002, you requested a tariff classification ruling. The submitted photograph and diagram depict item #LF569/105CA Floor Cabinet with Drawer, which consists of a floor standing wooden cabinet measuring 23” (h) x 13 7/16” (w) x 13 5/8” (d). The cabinet has one shelf enclosed by a glass door, and a top drawer. The unit is designed for bathroom use. The applicable subheading for the wooden floor cabinet 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 “LF” number due to a different wood and/or color but make the item to the same part number 105CA 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

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