The tariff classification of a secretary and hutch from China.
Issued October 4, 2007 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9403.60.8080
Headings: 9403
Product description
You have submitted photographs of two pieces of furniture. The first is item number H217-19, the “Glen Eagle Secretary”. It is made of wood, features a utility drawer and flip down tray that when shut conceals a combination of drawers, media shelves and compartments. It is designed to stand on the floor. The second is item number H217-19H, the “Glen Eagle Hutch”. It is made of wood and designed to be placed on top of the “Glen Eagle Secretary”. It features a combination of drawers, shelves, cabinets and compartments. This item meets the definition of “unit furniture”.
CBP rationale
The applicable subheading for the secretary and hutch will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other wooden furniture, Other, Other”.
Full text
N017915 October 4, 2007 CLA-2-94:OT:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.60.8080 Ms. Melissa Bautch Ashley Furniture Industries, Inc. One Ashley Way Arcadia, WI 54612 RE: The tariff classification of a secretary and hutch from China. Dear Ms. Bautch: In your letter dated September 28, 2007, you requested a tariff classification ruling. You have submitted photographs of two pieces of furniture. The first is item number H217-19, the “Glen Eagle Secretary”. It is made of wood, features a utility drawer and flip down tray that when shut conceals a combination of drawers, media shelves and compartments. It is designed to stand on the floor. The second is item number H217-19H, the “Glen Eagle Hutch”. It is made of wood and designed to be placed on top of the “Glen Eagle Secretary”. It features a combination of drawers, shelves, cabinets and compartments. This item meets the definition of “unit furniture”. The applicable subheading for the secretary and hutch 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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