J89979 J8 Ruling Active

The tariff classification of a metal and rattan chest from China.

Issued October 22, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9403.80.3010

Headings: 9403

Product description

The submitted photograph depicts a Metal and Rattan Chest, CVS item number 253317. The chest is composed of a metal frame with two wicker drawers and measures 15¾”L x 12”W x 24¾”H. Based on the value breakdown and appearance, the essential character of the chest is imparted by the rattan component.

CBP rationale

The applicable subheading for the rattan and metal chest will be 9403.80.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar materials: Of cane, osier, bamboo or similar materials, Of rattan: Household.

Full text

NY J89979 October 22, 2003 CLA-2-94:RR:NC:SP:233 89979 CATEGORY: Classification TARIFF NO.: 9403.80.3010 Ms. Cheryl Santos CVS/Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a metal and rattan chest from China. Dear Ms. Santos: In your letter dated October 16, 2003, you requested a tariff classification ruling. The submitted photograph depicts a Metal and Rattan Chest, CVS item number 253317. The chest is composed of a metal frame with two wicker drawers and measures 15¾”L x 12”W x 24¾”H. Based on the value breakdown and appearance, the essential character of the chest is imparted by the rattan component. The applicable subheading for the rattan and metal chest will be 9403.80.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar materials: Of cane, osier, bamboo or similar materials, Of rattan: Household.” 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 National Import Specialist Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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