L83626 L8 Ruling Active

The tariff classification of wooden chests from China.

Issued March 30, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9403.60.8080

Headings: 9403

Product description

The merchandise to be imported consists of wooden chests as follows: Item #899-85-122 Six Drawer Chest is made of hardwoods with cherry and ash burl veneers. The item measures 42” x 18” x 38”H. Item #883-85-122 Four Drawer Chest is an English reproduction made of wood. It has carved Chippendale fretwork on pilasters, four shaped drawers with drop-bail hardware, bracket feet, and a rich antique finish. The item measures 43” x 18” x 36”H. Both chests are designed for use in the hall or foyer. You have submitted pictures of the items with your request.

CBP rationale

The applicable subheading for the wooden chests 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 L83626 March 30, 2005 CLA-2-94:RR:NC:SP:233 L83626 CATEGORY: Classification TARIFF NO.: 9403.60.8080 Mr. Richard Brown Globe Express Services, Ltd. 1800 Associates Lane, Suite E Charlotte, NC 28217 RE: The tariff classification of wooden chests from China. Dear Mr. Brown: In your letter dated March 24, 2005, on behalf of Hooker Furniture Corp., you requested a tariff classification ruling. The merchandise to be imported consists of wooden chests as follows: Item #899-85-122 Six Drawer Chest is made of hardwoods with cherry and ash burl veneers. The item measures 42” x 18” x 38”H. Item #883-85-122 Four Drawer Chest is an English reproduction made of wood. It has carved Chippendale fretwork on pilasters, four shaped drawers with drop-bail hardware, bracket feet, and a rich antique finish. The item measures 43” x 18” x 36”H. Both chests are designed for use in the hall or foyer. You have submitted pictures of the items with your request. The applicable subheading for the wooden chests 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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