CBP Ruling K89468 — The tariff classification of bathroom vanities from China.

Tariff classification

Headings: 9403

GRI rules applied: GRI 3(b)

Product description

The items to be imported are bathroom vanities identified as Item #4231 – Elizabeth Bath Vanity and Item #V14518 – Victoria Bath Vanity. Each is a 3-piece vanity set which includes a wooden bath vanity dresser, a wood framed bath vanity mirror and a wooden stool with a padded upholstered seat. In both cases, the mirror has brackets on it where once placed on top of the vanity, it gets screwed into place. In both cases, the components are all packaged in one carton. You indicate that the vanities are marketed and offered for retail in the Bath Department. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. Each of the bathroom vanities is a set for tariff classification purposes, with the essential character imparted by the vanity dresser.

CBP rationale

The applicable subheading for the bathroom vanities 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 K89468 September 21, 2004 CLA-2-94:RR:NC:SP:233 K89468 CATEGORY: Classification TARIFF NO.: 9403.60.8080 Mr. Anthony Bonatesta Meadows Wye & Co., Inc. 2506 Forest Avenue Staten Island, NY 10303 RE: The tariff classification of bathroom vanities from China. Dear Mr. Bonatesta: In your letter dated August 20, 2004, on behalf of M. Fortunoff, you requested a tariff classification ruling. The items to be imported are bathroom vanities identified as Item #4231 – Elizabeth Bath Vanity and Item #V14518 – Victoria Bath Vanity. Each is a 3-piece vanity set which includes a wooden bath vanity dresser, a wood framed bath vanity mirror and a wooden stool with a padded upholstered seat. In both cases, the mirror has brackets on it where once placed on top of the vanity, it gets screwed into place. In both cases, the components are all packaged in one carton. You indicate that the vanities are marketed and offered for retail in the Bath Department. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. Each of the bathroom vanities is a set for tariff classification purposes, with the essential character imparted by the vanity dresser. The applicable subheading for the bathroom vanities 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

View original on CBP CROSS →