The tariff classification of chests of drawers and a storage cabinet from China.
Issued July 8, 2005 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: Article 70074295 TOVIK chest of drawers is a chest of drawers made of pine with 5 drawers measuring 47 x 48 x 113 cm. Article 50074296 TOVIK chest of drawers is a chest of drawers made of pine with 5 drawers measuring 89 x 48 x 113 cm. Article 00074294 TOVIK chest of drawers is a chest of drawers made of pine with 3 drawers. Article 90074299 TOVIK wardrobe is a wardrobe made of pine. Article 30074297 TOVIK double chest of drawers is a chest with 6 drawers made of pine. You have submitted product information sheets and photographs of the items with your request.
CBP rationale
The applicable subheading for the above described chests of drawers and storage cabinet 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 L85920 July 8, 2005 CLA-2-94:RR:NC:SP:233 L85920 CATEGORY: Classification TARIFF NO.: 9403.50.9080 Ms. Cynthia M. Carter IKEA 496 West Germantown Pike Plymouth Meeting, PA 19462 RE: The tariff classification of chests of drawers and a storage cabinet from China. Dear Ms. Carter: In your letter dated June 27, 2005, you requested a tariff classification ruling. The merchandise to be imported is as follows: Article 70074295 TOVIK chest of drawers is a chest of drawers made of pine with 5 drawers measuring 47 x 48 x 113 cm. Article 50074296 TOVIK chest of drawers is a chest of drawers made of pine with 5 drawers measuring 89 x 48 x 113 cm. Article 00074294 TOVIK chest of drawers is a chest of drawers made of pine with 3 drawers. Article 90074299 TOVIK wardrobe is a wardrobe made of pine. Article 30074297 TOVIK double chest of drawers is a chest with 6 drawers made of pine. You have submitted product information sheets and photographs of the items with your request. The applicable subheading for the above described chests of drawers and storage cabinet 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
More rulings on the same tariff codes
The classification of a side table from China
The tariff classification of a wooden chest of drawers from France
The tariff classification of dressers from China
The tariff classification of desks from China.
The tariff classification of a Closet Wall Unit and Drawer Units from China.
The tariff classification of framed storage mirrors for wooden dressers from China.
The tariff classification of a vanity and stool from China.
The tariff classification of a hanging armoire from China.
The tariff classification of wooden furniture from China.
The tariff classification of floor standing mirrors, each having a storage compartment, from China or Vietnam.
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 →