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The tariff classification of Komplement shelf and Komplement shelf divider from China and Poland.
Issued May 30, 2006 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardM8 M82286 (May 30, 2006)
Tariff classification
HTS codes: 9403.90.7000
Headings: 9403
Product description
The merchandise under consideration consists of wardrobe accessories made of wood, identified as Komplement shelf, styles 50048349 and 10048351; and Komplement shelf divider, styles 0048370 and 90050062. The shelf and shelf divider are designed and dedicated for installation in floor standing wardrobes and are considered parts of furniture.
CBP rationale
The applicable subheading for the Komplement shelf, styles 50048349 and 10048351, and the Komplement shelf divider, styles 10048370 and 90050062, will be 9403.90.7000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other: Of wood.
Full text
NY M82286 May 30, 2006 CLA-2-94:RR:NC:SP:233 M82286 CATEGORY: Classification TARIFF NO.: 9403.90.7000 Ms. Cynthia M. Carter IKEA Wholesale, Inc. 100 Ikea Drive Westhampton, NJ 08060 RE: The tariff classification of Komplement shelf and Komplement shelf divider from China and Poland. Dear Ms. Carter: In your letter dated April 25, 2006, you requested a tariff classification ruling. The merchandise under consideration consists of wardrobe accessories made of wood, identified as Komplement shelf, styles 50048349 and 10048351; and Komplement shelf divider, styles 0048370 and 90050062. The shelf and shelf divider are designed and dedicated for installation in floor standing wardrobes and are considered parts of furniture. The applicable subheading for the Komplement shelf, styles 50048349 and 10048351, and the Komplement shelf divider, styles 10048370 and 90050062, will be 9403.90.7000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other: Of wood.” 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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