M80873 M8 Ruling Active

The tariff classification of a drawer slide with side panel from Germany.

Issued March 28, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9403.90.8040

Headings: 9403

Product description

The merchandise under consideration is identified as a metal drawer slide integrated with a side panel. The article will be incorporated into and form an essential part of the structure of a drawer. It is self-closing and includes built-in drawer front bumpers. The item is dowelled for rapid assembly and is available in white and black baked-on epoxy finish. You have submitted descriptive literature on the product with your request.

CBP rationale

The applicable subheading for the drawer slide with side panel will be 9403.90.8040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other: Other, Of metal.

Full text

NY M80873 March 28, 2006 CLA-2-94:RR:NC:SP:233 M80873 CATEGORY: Classification TARIFF NO.: 9403.90.8040 Mr. John-Paul Evans TradeAid Consultants Inc. 3270 Orlando Drive Mississauga, Ontario L4V 1C6 Canada RE: The tariff classification of a drawer slide with side panel from Germany. Dear Mr. Evans: In your letter dated March 6, 2006, on behalf of Grass America Inc., you requested a tariff classification ruling. The merchandise under consideration is identified as a metal drawer slide integrated with a side panel. The article will be incorporated into and form an essential part of the structure of a drawer. It is self-closing and includes built-in drawer front bumpers. The item is dowelled for rapid assembly and is available in white and black baked-on epoxy finish. You have submitted descriptive literature on the product with your request. The applicable subheading for the drawer slide with side panel will be 9403.90.8040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other: Other, Of metal.” 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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