The tariff classification of wooden roll-top desk parts from China.
Issued September 20, 2007 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9403.90.7000
Headings: 9403
Product description
At issue are four parts of roll top desk to be imported separately. Each part is composed of oak solids and veneers and is intended to be used as a complete desk in the living room, den or home office. Item number H214-32A is described as the “Drake Modular Roll Top Body.” The item is designed to be placed on top of the H214-32L and or H214-32R. It measures 54 inches wide by 28 inches high and 33 inches deep. Item number H214-32B is described as the “Drake Modular Roll Top Cabinet” which is designed to be placed inside the H214-32A. This item includes four pieces that measure 12 ½ inches by 14 inches by 10 ½ inches and include a combination of drawers, media shelves and compartments. Item number H214-32L is described as the “Drake Modular Right Base.” The item is designed to be placed on the floor as the base on the left side. It measures 13 inches wide by 32 inches high and 32 inches deep and has four drawers. Item number H214-32R is described as the “Drake Modular Right Base.” The item is to be placed on the floor as the base on the right side. It measures 18 inches wide by 29 inches high and 32 inches deep. Inside the door are two drawers and a pull out shelf.
CBP rationale
The applicable subheading for the desk parts will be 9403.90.7000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Of wood.
Full text
N017084 September 20, 2007 CLA-2-94:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.90.7000 Melissa Bautch Ashley Furniture Industries, Inc. One Ashley Way Arcadia, WI 54612 RE: The tariff classification of wooden roll-top desk parts from China. Dear Ms. Bautch: In your letter dated September 12, 2007 you requested a tariff classification ruling. At issue are four parts of roll top desk to be imported separately. Each part is composed of oak solids and veneers and is intended to be used as a complete desk in the living room, den or home office. Item number H214-32A is described as the “Drake Modular Roll Top Body.” The item is designed to be placed on top of the H214-32L and or H214-32R. It measures 54 inches wide by 28 inches high and 33 inches deep. Item number H214-32B is described as the “Drake Modular Roll Top Cabinet” which is designed to be placed inside the H214-32A. This item includes four pieces that measure 12 ½ inches by 14 inches by 10 ½ inches and include a combination of drawers, media shelves and compartments. Item number H214-32L is described as the “Drake Modular Right Base.” The item is designed to be placed on the floor as the base on the left side. It measures 13 inches wide by 32 inches high and 32 inches deep and has four drawers. Item number H214-32R is described as the “Drake Modular Right Base.” The item is to be placed on the floor as the base on the right side. It measures 18 inches wide by 29 inches high and 32 inches deep. Inside the door are two drawers and a pull out shelf. The applicable subheading for the desk parts will be 9403.90.7000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Of wood.” 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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