K87584 K8 Ruling Active

The tariff classification of a collapsible shelving storage unit from Canada or China.

Issued July 13, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9403.80.6040

Headings: 9403

Product description

The submitted sample is a collapsible shelving storage unit. The outer surface of the unit is made form 100% nylon, 500 denier. The textile portion is reinforced with waffle board for strength. The unit is designed to be place on the floor or on top of other standing articles. It will be marketed in an enclosed carrying case; however, the unit is intended to be a unit of furniture for storage of small articles.

CBP rationale

The applicable subheading for the collapsible shelving storage unit will be 9403.80.6040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Furniture of other materials…Other, Household.

Full text

NY K87584 July 13, 2004 CLA-2-94:RR:NC:SP:233 K87584 CATEGORY: Classification TARIFF NO.: 9403.80.6040 Mr. Ralph Saunders Deringer Logistics Consulting Group 1 Lincoln Blvd., Suite 225 Rouses Point, NY 12979 RE: The tariff classification of a collapsible shelving storage unit from Canada or China. Dear Mr. Saunders: In your letter dated June 29, 2004, on behalf of Malenger, Inc., you requested a tariff classification ruling. The submitted sample is a collapsible shelving storage unit. The outer surface of the unit is made form 100% nylon, 500 denier. The textile portion is reinforced with waffle board for strength. The unit is designed to be place on the floor or on top of other standing articles. It will be marketed in an enclosed carrying case; however, the unit is intended to be a unit of furniture for storage of small articles. The applicable subheading for the collapsible shelving storage unit will be 9403.80.6040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Furniture of other materials…Other, 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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