The tariff classification of a wooden spacesaver cabinet from China.
Issued October 1, 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 #LF1248/1709ET Spacesaver. The etagere/spacesaver cabinet is designed for bathroom use and fits over the toilet. It consists of three open shelves. It will be packaged in knock-down form and will require assembly. The outside dimensions of the assembled unit are approximately 64.02” (h) x 23.46” (w) x 7.6” (d).
CBP rationale
The applicable subheading for the wooden spacesaver 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 I86902 October 1, 2002 CLA-2-94:RR:NC:SP:233 I86902 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 spacesaver cabinet from China. Dear Ms. Peirce: In your letter dated September 26, 2002, you requested a tariff classification ruling. The submitted photograph and diagram depict item #LF1248/1709ET Spacesaver. The etagere/spacesaver cabinet is designed for bathroom use and fits over the toilet. It consists of three open shelves. It will be packaged in knock-down form and will require assembly. The outside dimensions of the assembled unit are approximately 64.02” (h) x 23.46” (w) x 7.6” (d). The applicable subheading for the wooden spacesaver 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 1709ET 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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