The tariff classification of wooden furniture from China.
Issued June 7, 2007 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9403.60.8080, 9403.40.9080
Headings: 9403
Product description
Item number YS06B021 is a small wooden cabinet described as “for use in the kitchen as a spice cabinet.” It includes a top drawer and two doors for storage. Item numbers YS06B038 and YS06B036 are wooden buffets and described as “used as a buffet in a dining room or entryway.”
CBP rationale
The applicable subheading for item YS06B021 cabinet will be 9403.40.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “other furniture and parts thereof: wooden furniture of a kind used in the kitchen, other, other. The applicable subheading for items YS06B038 and YS06B036 buffets will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: other: other: other.
Full text
N011529 June 7, 2007 CLA-2-94:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.40.9080; 9403.60.8080 Kevin Ekstrand Laufer Clearance Co. 1446 Taney Street North Kansas City, MO 64601 RE: The tariff classification of wooden furniture from China. Dear Mr. Ekstrand: In your letter dated May 16, 2007, on behalf of Long’s Wholesale, you requested a tariff classification ruling of three pieces of wooden furniture. Item number YS06B021 is a small wooden cabinet described as “for use in the kitchen as a spice cabinet.” It includes a top drawer and two doors for storage. Item numbers YS06B038 and YS06B036 are wooden buffets and described as “used as a buffet in a dining room or entryway.” The applicable subheading for item YS06B021 cabinet will be 9403.40.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “other furniture and parts thereof: wooden furniture of a kind used in the kitchen, other, other.” The duty rate will be free. The applicable subheading for items YS06B038 and YS06B036 buffets will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: other: other: other.” The duty rate 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 furnishings from China.
The tariff classification of a wooden cooler from China.
The tariff classification of a sample display unit.
The tariff classification of wall unit with glass shelves from China.
The tariff classification of "home theater console with built in fireplace" from China.
The tariff classification, NAFTA eligibility and country of origin of wood drying rack from Canada.
The tariff classification of various items used in playgrounds from Canada
The tariff classification of Poker Table from China.
The tariff classification of 2 in 1 picnic table and bench from China.
The tariff classification of a folding metal table with wooden veneered top from China.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →