K89797 K8 Ruling Active

The tariff classification of changing tables from China.

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

Tariff classification

HTS codes: 9403.60.8080

Headings: 9403

Product description

The items under consideration are changing tables, TRU item numbers 229299, 831215, 229264, 13474, 457871, 171177, 285776, and 210288. The changing tables are made of wood. You have submitted photographs of each item with your request.

CBP rationale

The applicable subheading for the changing tables 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 K89797 October 13, 2004 CLA-2-94:RR:NC:SP:233 K89797 CATEGORY: Classification TARIFF NO.: 9403.60.8080 Ms. Rebecca Rivera Toys “R” Us, Inc. One Geoffrey Way Wayne, NJ 07470-2030 RE: The tariff classification of changing tables from China. Dear Ms. Rivera: In your letter dated September 21, 2004, you requested a tariff classification ruling. The items under consideration are changing tables, TRU item numbers 229299, 831215, 229264, 13474, 457871, 171177, 285776, and 210288. The changing tables are made of wood. You have submitted photographs of each item with your request. The applicable subheading for the changing tables 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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