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N005745 N0 Ruling Active

The tariff classification of collapsible drawers from China

Issued January 25, 2007 by U.S. Customs and Border Protection.

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N0 N005745 (January 25, 2007)

Tariff classification

HTS codes: 6307.90.9889

Headings: 6307

Product description

The submitted sample is identified as a package containing two collapsible drawers. They are two open drawers that are constructed of spun bonded non-woven fabric over collapsible cardboard frames. Each drawer measures approximately 11¼”W x 8¼”H x 11”D and features a fabric loop handle on the front surface. They are used for the storage and protection of accessories, clothing, linens, etc. The packaging states that they can be used with a shelf unit sold separately.

CBP rationale

The applicable subheading for the collapsible drawers will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other.

Full text

N005745 January 25, 2007 CLA-2-63:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Vicki Roye Kuehne & Nagel, Inc. 4985 Outland Center Dr. Suite 101 Memphis, TN 38118 RE: The tariff classification of collapsible drawers from China Dear Ms. Roye: In your letter dated January 15, 2007, you requested a tariff classification ruling on behalf of your client, Earle Industries, of Earle, Arkansas. The submitted sample is identified as a package containing two collapsible drawers. They are two open drawers that are constructed of spun bonded non-woven fabric over collapsible cardboard frames. Each drawer measures approximately 11¼”W x 8¼”H x 11”D and features a fabric loop handle on the front surface. They are used for the storage and protection of accessories, clothing, linens, etc. The packaging states that they can be used with a shelf unit sold separately. The applicable subheading for the collapsible drawers will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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