L89794 L8 Ruling Active

The tariff classification of storage cubes and storage ottomans from China.

Issued January 20, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9403.80.6040

Headings: 9403

Product description

The merchandise to be imported is as follows: SKUs B101-01 and B101-02 are wood framed upholstered storage cubes. Each cube is fully upholstered and features a removable top that opens up to a finished interior for storage. The removable top can also function as a tray. The dimensions are 16” W x 16” D x 18” H. SKUs 718011 and 7180311 are wood framed upholstered storage ottomans. Each ottoman is fully upholstered and features a removable top that opens up to a finished interior for storage. The removable top can also function as a tray. The dimensions are 48” W x 25” D x 20” H. SKU 7143611 is a wood framed upholstered storage ottoman. The ottoman is fully upholstered and features a removable top that opens up to a finished interior for storage. The removable top can also function as a tray. The dimensions are 48” W x 25” D x 20” H.

CBP rationale

The applicable subheading for the storage cubes, SKUs B101-01 and B101-02, and the storage ottomans, SKUs 7180011, 7180311 and 7143611, will be 9403.80.6040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of other materials… Other, Household.

Full text

NY L89794 January 20, 2006 CLA-2-94:RR:NC:SP:233 L89794 CATEGORY: Classification TARIFF NO.: 9403.80.6040 Ms. Brandi Nemitz Ashley Furniture Industries, Inc. One Ashley Way Arcadia, WI 54612 RE: The tariff classification of storage cubes and storage ottomans from China. Dear Ms. Nemitz: In your letter dated January 11, 2006, you requested a tariff classification ruling. The merchandise to be imported is as follows: SKUs B101-01 and B101-02 are wood framed upholstered storage cubes. Each cube is fully upholstered and features a removable top that opens up to a finished interior for storage. The removable top can also function as a tray. The dimensions are 16” W x 16” D x 18” H. SKUs 718011 and 7180311 are wood framed upholstered storage ottomans. Each ottoman is fully upholstered and features a removable top that opens up to a finished interior for storage. The removable top can also function as a tray. The dimensions are 48” W x 25” D x 20” H. SKU 7143611 is a wood framed upholstered storage ottoman. The ottoman is fully upholstered and features a removable top that opens up to a finished interior for storage. The removable top can also function as a tray. The dimensions are 48” W x 25” D x 20” H. The applicable subheading for the storage cubes, SKUs B101-01 and B101-02, and the storage ottomans, SKUs 7180011, 7180311 and 7143611, will be 9403.80.6040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of other materials… Other, Household.” The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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