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The tariff classification of sinks, faucets and cabinets from China.
Issued February 9, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardL8 L82423 (February 9, 2005)
Tariff classification
HTS codes: 9403.60.8080
Headings: 9403
Product description
They are sold together as a unit and cannot be purchased separately. You also requested clarification of NYBR J85364 where sinks, faucets and cabinets were classified individually. In this ruling, it appeared that the items were sold separately. In your current request, since they are sold together as a unit, the sinks, faucets and cabinets are considered composite goods. They are classified as if they consisted of the material or component that gives them their essential character which is the wooden cabinet.
CBP rationale
The applicable subheading for the sinks, faucets and cabinets 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 L82423 February 9, 2005 CLA-2-94:RR:NC:SP:233 L82423 CATEGORY: Classification TARIFF NO.: 9403.60.8080 Ms. Joy Semenuk Globe Express Services P.O. Box 19407 Charlotte, NC 28219-9407 RE: The tariff classification of sinks, faucets and cabinets from China. Dear Ms. Semenuk: In your letter dated February 4, 2005, you requested a tariff classification ruling on sinks, faucets and cabinets imported in equal numbers. They are sold together as a unit and cannot be purchased separately. You also requested clarification of NYBR J85364 where sinks, faucets and cabinets were classified individually. In this ruling, it appeared that the items were sold separately. In your current request, since they are sold together as a unit, the sinks, faucets and cabinets are considered composite goods. They are classified as if they consisted of the material or component that gives them their essential character which is the wooden cabinet. The applicable subheading for the sinks, faucets and cabinets 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
Ruling history
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