I86669 I8 Ruling Active

The tariff classification of a wooden floor cabinet from China.

Issued September 27, 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 #LF566, LF560/1241CA Floor Cabinet. The cabinet is made of wood and is designed for bathroom use. It has two adjustable shelves enclosed by a glass door. The outside dimensions of the unit are approximately 33.54 ” (h) x 11.26” (w) x 11.26” (d).

CBP rationale

The applicable subheading for the wooden floor cabinet 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 I86669 September 27, 2002 CLA-2-94:RR:NC:SP:233 I86669 CATEGORY: Classification TARIFF NO.: 9403.60.8080 Ms. Gillian Peirce Polardreams International Ltd. 1100 N. 4th Street Fairfield, IA 52556 RE: The tariff classification of a wooden floor cabinet from China. Dear Ms. Peirce: In your letter dated September 19, 2002, you requested a tariff classification ruling. The submitted photograph and diagram depict item #LF566, LF560/1241CA Floor Cabinet. The cabinet is made of wood and is designed for bathroom use. It has two adjustable shelves enclosed by a glass door. The outside dimensions of the unit are approximately 33.54 ” (h) x 11.26” (w) x 11.26” (d). The applicable subheading for the wooden floor cabinet 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. Articles classified in subheading 9403.60.8080, HTS, from China are not presently subject to visa or quota restraints, and no special documents are required. Regarding your question concerning if you change your “LF” number due to a different wood and/or color but make the cabinet to the same part number 1241CA 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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