I86643 I8 Ruling Active

The tariff classification of a spacesaver cabinet from China

Issued October 28, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9403.60.8080

Headings: 9403

Product description

The item number LF1234/1771ET spacesaver cabinet, depicted in your photograph, is a 64.02 inch high wooden cabinet. It has four shelves and two drawers and is designed to stand in the space behind and above a toilet tank.

CBP rationale

The applicable subheading for the spacesaver cabinet will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for “other wooden furniture”.

Full text

PD I86643 October 28, 2002 CLA-2-94:TO:A15:MLL I86643 CATEGORY: Classification TARIFF NO.: 9403.60.8080 Ms. Gillian Peirce Polardreams International Ltd. 1100 North 4th Street Fairfield, IA 52556 RE: The tariff classification of a spacesaver cabinet from China Dear Ms. Peirce: In your letter dated September 30, 2002 you requested a tariff classification ruling. The item number LF1234/1771ET spacesaver cabinet, depicted in your photograph, is a 64.02 inch high wooden cabinet. It has four shelves and two drawers and is designed to stand in the space behind and above a toilet tank. The applicable subheading for the spacesaver cabinet will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for “other wooden furniture”. 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 Field National Import Specialist Mel Lauderdale at (703) 661-5086 or National Import Specialist Lawrence Mushinske at (646) 733-3036. Sincerely, Michael A. Perron Port Director Washington, D.C.

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