L82266 L8 Ruling Active

The tariff classification of legs for a bench used in a locker room from Taiwan.

Issued January 28, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9403.90.8040

Headings: 9403

Product description

The items to be imported are legs for a bench used in a locker room. The legs are made of 100% anodized aluminum and will come in two sizes: Part #29003 15-5/8” black pedestal, and Part #29004 18-5/8” black pedestal. You have submitted a picture of the item with your request.

CBP rationale

The applicable subheading for the legs for a bench used in a locker room will be 9403.90.8040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Parts: Other: Other, Of metal.

Full text

NY L82266 January 28, 2005 CLA-2-94:RR:NC:SP:233 L82266 CATEGORY: Classification TARIFF NO.: 9403.90.8040 Ms. Sheila Smith Harris Hardware 4 Harbor Park Drive Port Washington, NY 11050 RE: The tariff classification of legs for a bench used in a locker room from Taiwan. Dear Ms. Smith: In your letter dated January 12, 2005, you requested a tariff classification ruling. The items to be imported are legs for a bench used in a locker room. The legs are made of 100% anodized aluminum and will come in two sizes: Part #29003 15-5/8” black pedestal, and Part #29004 18-5/8” black pedestal. You have submitted a picture of the item with your request. The applicable subheading for the legs for a bench used in a locker room will be 9403.90.8040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Parts: Other: Other, Of metal.” 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 →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →