The tariff classification of a roll top desk from China.
Issued October 10, 2007 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9403.60.8080
Headings: 9403
Product description
You have submitted a photograph of the Drake Modular Roll Top Desk. It is made of oak solids and veneers and is intended for use in the living room, den or home office. It will be imported unassembled in four distinct sections. The first is item number H214-32A which is described as the Drake Modular Roll Top Body. The second is item number H214-32B which is the Drake Modular Roll Top Cabinet. The third is item number H214-32L which is the Drake Modular Left Base while the fourth is item number H214-32R which is the Drake Modular Right Base.
CBP rationale
The applicable subheading for the roll top desk will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other wooden furniture, Other, Other”.
Full text
N018124 October 10, 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 roll top desk from China. Dear Ms. Bautch: In your letter dated October 5, 2007, you requested a tariff classification ruling. You have submitted a photograph of the Drake Modular Roll Top Desk. It is made of oak solids and veneers and is intended for use in the living room, den or home office. It will be imported unassembled in four distinct sections. The first is item number H214-32A which is described as the Drake Modular Roll Top Body. The second is item number H214-32B which is the Drake Modular Roll Top Cabinet. The third is item number H214-32L which is the Drake Modular Left Base while the fourth is item number H214-32R which is the Drake Modular Right Base. The applicable subheading for the roll top desk 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
More rulings on the same tariff codes
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.
The tariff classification of bathroom vanities and mirrors 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 →