K89537 K8 Ruling Active

The tariff classification of a 3 Tier Floor Rack from China.

Issued September 20, 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 3 Tier Floor Rack (item No. 00107), is a floor-standing, open-faced, shelved cabinet designed for general household use which measures 13½ inches long, 12 inches wide, and 30 inches high. It consists primarily of wood and/or medium density fiberboard (MDF), a wood- based composite material, and features three fixed shelves. It will be imported in an unassembled condition. You have submitted a picture of the 3 Tier Floor Rack with your request.

CBP rationale

The applicable subheading for the 3 Tier Floor 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 K89537 September 20, 2004 CLA-2-94:RR:NC:SP:233 K89537 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 a 3 Tier Floor Rack from China. Dear Mr. Baskin: In your letter dated September 14, 2004, on behalf of Jetmax International Limited you requested a tariff classification ruling. The item in question, designated as a 3 Tier Floor Rack (item No. 00107), is a floor-standing, open-faced, shelved cabinet designed for general household use which measures 13½ inches long, 12 inches wide, and 30 inches high. It consists primarily of wood and/or medium density fiberboard (MDF), a wood- based composite material, and features three fixed shelves. It will be imported in an unassembled condition. You have submitted a picture of the 3 Tier Floor Rack with your request. The applicable subheading for the 3 Tier Floor 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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