10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a bed, a bedside table and a wardrobe from China.
Issued September 15, 2006 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardM8 M86423 (September 15, 2006)
Tariff classification
HTS codes: 9403.20.0015
Headings: 9403
Product description
The items under consideration are a bed, a bedside table and a wardrobe. The bed is composed of a steel frame with wooden slats. A mattress is not included. The bedside table is composed of a metal frame with a glass top. The wardrobe is composed of a frame, rod, rail, and shelves made of steel, shelves made of wood, and textile panels that serve as “doors”.
CBP rationale
The applicable subheading for the bed, bedside table and wardrobe will be 9403.20.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture, Household: Other.
Full text
NY M86423 September 15, 2006 CLA-2-94:RR:NC:SP:233 M86423 CATEGORY: Classification TARIFF NO.: 9403.20.0015 Ms. Mary Lou Francis IKEA Wholesale, Inc. 100 Ikea Drive Westampton, NJ 08060 RE: The tariff classification of a bed, a bedside table and a wardrobe from China. Dear Ms. Francis: In your letter dated September 7, 2006, you requested a tariff classification ruling. The items under consideration are a bed, a bedside table and a wardrobe. The bed is composed of a steel frame with wooden slats. A mattress is not included. The bedside table is composed of a metal frame with a glass top. The wardrobe is composed of a frame, rod, rail, and shelves made of steel, shelves made of wood, and textile panels that serve as “doors”. The applicable subheading for the bed, bedside table and wardrobe will be 9403.20.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture, Household: Other.” 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
More rulings on the same tariff codes
The tariff classification of a shower caddy from China.
The tariff classification of beverage cooler with stand from China.
The tariff classification of a service cart from China.
The tariff classification of dresser from China.
The tariff classification of popcorn maker trolley from China.
The tariff classification of metal table frame from China.
The tariff classification of Rolling Plant Caddies from China.
The tariff classification of Halloween pumpkin stands from China.
The tariff classification of patio table with cooler from China.
The tariff classification of a "grill butler stand" from China.
Follow M86423
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.