M82287 M8 Ruling Active

The tariff classification of Komplement clothes rail and Komplement trouser hanger from China.

Issued May 30, 2006 by U.S. Customs and Border Protection.

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 clothes rail, styles 00048375 and 50048373; and Komplement trouser hanger, styles 30048369 and 70048367. The clothes rail and trouser hanger are designed and dedicated for installation in floor standing wardrobes and are considered parts of furniture.

CBP rationale

The applicable subheading for the Komplement clothes rail, styles 00048375 and 50048373, and the Komplement trouser hanger, styles 30048369 and 70048367, 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 M82287 May 30, 2006 CLA-2-94:RR:NC:SP:233 M82287 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 clothes rail and Komplement trouser hanger from China. 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 clothes rail, styles 00048375 and 50048373; and Komplement trouser hanger, styles 30048369 and 70048367. The clothes rail and trouser hanger are designed and dedicated for installation in floor standing wardrobes and are considered parts of furniture. The applicable subheading for the Komplement clothes rail, styles 00048375 and 50048373, and the Komplement trouser hanger, styles 30048369 and 70048367, 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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