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The tariff classification of a Democol Tower Display and display boards from Canada.
Issued September 14, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardL8 L87083 (September 14, 2005)
Tariff classification
HTS codes: 9403.60.8080, 9403.90.8040
Headings: 9403
Product description
The merchandise to be imported consists of a Democol Tower Display and display boards . The Democol Tower Display is a floor standing unit designed to display assorted metal knobs and pulls. The tower display is made of medium density fiberboard (MDF). The boards, or panels, are made of plastic. The panels will be imported from various countries such as France, Italy, China, Taiwan, etc. The panels will have metal knobs and pulls that are screwed onto them in Canada. The panels will be attached to the Democol Tower Display. The tower display made of MDF and the display boards with metal knobs and pulls used to construct the Democol Tower Display form a composite good. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In this case, the MDF component imparts the essential character to the good. The plastic display boards and the metal knobs and pulls used to construct the display boards form a composite good. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In this case, the metal component imparts the essential character to the good.
CBP rationale
The applicable subheading for the Democol Tower Display and display boards, if imported together, 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 applicable subheading for the display tower, if imported separately, will be 9403.60.8080, HTS, which provides for “Other furniture and parts thereof: Other wooden furniture: Other, Other. The applicable subheading for the panels with metal knobs and pulls, if imported separately, will be 9403.90.8040, HTS, which provides for “Other furniture and parts thereof: Parts: Other: Other, Of metal.
Full text
NY L87083 September 14, 2005 CLA-2-94:RR:NC:SP:233 L87083 CATEGORY: Classification TARIFF NO.: 9403.60.8080; 9403.90.8040 Ms. Chantal Alarie Richelieu Hardware Ltd. 7900 Henri-Bourassa Blvd. West Montreal, Quebec Canada H4S 1V4 RE: The tariff classification of a Democol Tower Display and display boards from Canada. Dear Ms. Alarie: In your letter dated August 29, 2005, you requested a tariff classification ruling. The merchandise to be imported consists of a Democol Tower Display and display boards . The Democol Tower Display is a floor standing unit designed to display assorted metal knobs and pulls. The tower display is made of medium density fiberboard (MDF). The boards, or panels, are made of plastic. The panels will be imported from various countries such as France, Italy, China, Taiwan, etc. The panels will have metal knobs and pulls that are screwed onto them in Canada. The panels will be attached to the Democol Tower Display. The tower display made of MDF and the display boards with metal knobs and pulls used to construct the Democol Tower Display form a composite good. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In this case, the MDF component imparts the essential character to the good. The plastic display boards and the metal knobs and pulls used to construct the display boards form a composite good. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In this case, the metal component imparts the essential character to the good. The applicable subheading for the Democol Tower Display and display boards, if imported together, 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. The applicable subheading for the display tower, if imported separately, will be 9403.60.8080, HTS, which provides for “Other furniture and parts thereof: Other wooden furniture: Other, Other.” The rate of duty will be Free. The applicable subheading for the panels with metal knobs and pulls, if imported separately, will be 9403.90.8040, 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
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