The tariff classification of top and bottom pieces of a secretary from China.
Issued December 4, 2006 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9403.60.8080
Headings: 9403
Product description
The merchandise under consideration is a secretary made of wood. You are requesting classification of the top and bottom pieces if imported separately. You have submitted a photograph depicting the secretary assembled as a unit with your request. Both the bottom and top pieces of the secretary are considered unit furniture. They are separately presented elements of unit furniture that are designed to stand one on the other. Consequently, classification of both pieces as other wooden furniture is appropriate.
CBP rationale
The applicable subheading for the top and bottom pieces of a secretary will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other wooden furniture: Other, Other”.
Full text
N003711 December 4, 2006 CLA-2-94:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.60.8080 Mr. Michael Shea Hellman Worldwide Logistics, Inc. 635 Airport South Parkway Suite 200 Atlanta, GA 30349 RE: The tariff classification of top and bottom pieces of a secretary from China. Dear Mr. Shea: In your letter dated November 27, 2006, you requested a tariff classification ruling. The merchandise under consideration is a secretary made of wood. You are requesting classification of the top and bottom pieces if imported separately. You have submitted a photograph depicting the secretary assembled as a unit with your request. Both the bottom and top pieces of the secretary are considered unit furniture. They are separately presented elements of unit furniture that are designed to stand one on the other. Consequently, classification of both pieces as other wooden furniture is appropriate. The applicable subheading for the top and bottom pieces of a secretary will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other wooden furniture: Other, 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
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