K82400 K8 Ruling Active

The tariff classification of a pine wood display rack from China.

Issued January 23, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9403.60.8080

Headings: 9403

Product description

The submitted photograph depicts a floor-standing pine wood display rack. The rack measures 72” high and 37” x 21.5” on the base.

CBP rationale

The applicable subheading for the pine wood display rack 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 K82400 January 23, 2004 CLA-2-94:RR:NC:SP:233 K82400 CATEGORY: Classification TARIFF NO.: 9403.60.8080 Ms. Roxane Peiffer Norman G. Jensen, Inc. 3050 Metro Drive, Ste. 300 Minneapolis, MN 55425 RE: The tariff classification of a pine wood display rack from China. Dear Ms. Peiffer: In your letter dated January 9, 2004, on behalf of Trend Finders, you requested a tariff classification ruling. The submitted photograph depicts a floor-standing pine wood display rack. The rack measures 72” high and 37” x 21.5” on the base. The applicable subheading for the pine wood display rack 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. 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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