K89151 K8 Ruling Active

The tariff classification of Coat Tree from China.

Issued September 8, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9403.60.8080

Headings: 9403

Product description

The item in question, designated as a Coat Tree (Item No. 00101), is a floor-standing coat rack which measures 50 ¾ inches high and 11 ¾ inches in diameter. It consists primarily of wood and/or medium density fiberboard (MDF), a wood-based material, and features four pegs for hanging coats. It will be imported in an unassembled condition. You have submitted a picture of the Coat Tree with your request.

CBP rationale

The applicable subheading for the Coat Tree 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 K89151 September 8, 2004 CLA-2-94:RR:NC:SP:233 K89151 CATEGORY: Classification TARIFF NO.: 9403.60.8080 Mr. Peter Jay Baskin Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad Street New York, NY 10004 RE: The tariff classification of Coat Tree from China. Dear Mr. Baskin: In your letter dated August 19, 2004, on behalf of Jetmax International Limited, you requested a tariff classification ruling. The item in question, designated as a Coat Tree (Item No. 00101), is a floor-standing coat rack which measures 50 ¾ inches high and 11 ¾ inches in diameter. It consists primarily of wood and/or medium density fiberboard (MDF), a wood-based material, and features four pegs for hanging coats. It will be imported in an unassembled condition. You have submitted a picture of the Coat Tree with your request. The applicable subheading for the Coat Tree 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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