N015223 N0 Ruling Active

The tariff classification of an ironing center from Taiwan.

Issued August 9, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9403.20.0015

Headings: 9403

Product description

You have submitted literature and a sample of the NuTone Ironing Center. The NuTone Ironing Center consists of a metal storage cabinet designed to be hung on the wall between two wall beams. The cabinet is over 4 feet long, has three shelves including a hot iron storage shelf. It comes with or without a door. The main feature of the NuTone Ironing Center is a fold out ironing board. It is made of metal, has a three feet height setting with 180 degree swivel. The NuTone Ironing Center is considered a unit of furniture with the ironing board as the essential character.

CBP rationale

The applicable subheading for the NuTone Ironing Center will be 9403.20.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other metal furniture, Household, Other”.

Full text

N015223 August 9, 2007 CLA-2-94:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.20.0015 Ms. Dina Swanson Broan-NuTone, LLC 926 W. State Street Hartford, WI 53027 RE: The tariff classification of an ironing center from Taiwan. Dear Ms. Swanson: In your letter dated August 1, 2007 you requested a tariff classification ruling. You have submitted literature and a sample of the NuTone Ironing Center. The NuTone Ironing Center consists of a metal storage cabinet designed to be hung on the wall between two wall beams. The cabinet is over 4 feet long, has three shelves including a hot iron storage shelf. It comes with or without a door. The main feature of the NuTone Ironing Center is a fold out ironing board. It is made of metal, has a three feet height setting with 180 degree swivel. The NuTone Ironing Center is considered a unit of furniture with the ironing board as the essential character. The applicable subheading for the NuTone Ironing Center will be 9403.20.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “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

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