The tariff classification of bathroom vanities from China.
Issued February 28, 2007 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9403.60.8080
Headings: 9403
Product description
Langdon Mills is an importer of furniture-style bathroom vanities. They all consist of a wooden base, granite top, porcelain bowl with hot and cold water faucets. They are designed and marketed for use in the bathroom. The vanities are packaged and sold together as a unit. Based on your submitted breakdowns, the wooden base is the essential character of the vanities.
CBP rationale
The applicable subheading for the bathroom vanities will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other wooden furniture, Other, Other”.
Full text
N007248 February 28, 2007 CLA-2-94:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.60.8080 Mr. Matthew K. Nakachi Sandler, Travis & Rosenberg And Glad & Ferguson, P.C. 505 Sansome Street Suite 1475 San Francisco, CA 94111 RE: The tariff classification of bathroom vanities from China. Dear Mr. Nakachi: In your letter dated February 21, 2007, on behalf of Langdon Mills, you requested a tariff classification ruling. Langdon Mills is an importer of furniture-style bathroom vanities. They all consist of a wooden base, granite top, porcelain bowl with hot and cold water faucets. They are designed and marketed for use in the bathroom. The vanities are packaged and sold together as a unit. Based on your submitted breakdowns, the wooden base is the essential character of the vanities. The applicable subheading for the bathroom vanities will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “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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