The tariff classification of shoe storage cabinets from China.
Issued December 16, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9403.50.9080
Headings: 9403
Product description
The merchandise to be imported is as follows: Two-Tier Shoe Storage Cabinet, #A14364(A) – measuring 33” H x 34” W x 14” D and available in cherry or oak. Three-Tier Shoe Storage Cabinet, #A14364(B) and (C) – measuring 48 1/8” H x 34” W x 14” D and available in cherry or oak. You have submitted photos and descriptions of these products with your request.
CBP rationale
The applicable subheading for the above-described shoe storage cabinets will be 9403.50.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Wooden furniture of a kind used in the bedroom: Other: Other, Other.
Full text
NY L81361 December 16, 2004 CLA-2-94:RR:NC:SP:233 L81361 CATEGORY: Classification TARIFF NO.: 9403.50.9080 Mr. Sidney H. Kuflik Lamb & Lerch 233 Broadway, Suite 2702 New York, NY 10279 RE: The tariff classification of shoe storage cabinets from China. Dear Mr. Kuflik: In your letter dated November 30, 2004, on behalf of Hanover Direct Inc., you requested a tariff classification ruling. The merchandise to be imported is as follows: Two-Tier Shoe Storage Cabinet, #A14364(A) – measuring 33” H x 34” W x 14” D and available in cherry or oak. Three-Tier Shoe Storage Cabinet, #A14364(B) and (C) – measuring 48 1/8” H x 34” W x 14” D and available in cherry or oak. You have submitted photos and descriptions of these products with your request. The applicable subheading for the above-described shoe storage cabinets will be 9403.50.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Wooden furniture of a kind used in the bedroom: Other: Other, Other.” The rate of duty will be free. The merchandise in question may be subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. 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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