The tariff classification of a desk unit from China.
Issued October 30, 2007 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9403.60.8080
Headings: 9403
GRI rules applied: GRI 2
Product description
Item H214 is referred to as the “Drake Desk Unit.” This is a six unit desk set composed of oak solids and veneers with a rustic brown finish. The items are marketed and intended to be used as a complete desk unit in the home. Item number H214-22T is a door hutch designed to be stacked on the H214-22B desk base. The base has a pull out keyboard tray and both items have cabinet storage. The H214-22B measures 30 inches wide by 15 inches deep. Item number H214-24B is a bookshelf with a pull out drawer and measures 30 inches wide by 30 inches high and 22 inches deep. Item number H214-24R is a desk return that can be used at either side of the unit. It measures 48 inches high and 30 inches deep. Item number H214-25B is a file drawer base unit that measures 30 inches high and 22 inches deep. Item number H214-25T is an open hutch with shelves that can be stacked on top of either the H214-25B or H214-24B. It measures 30 inches wide by 46 inches high and 15 inches deep. As per GRI 2 (a), “Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.”
CBP rationale
The applicable subheading for the desk unit will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other wooden furniture: Other, other”.
Full text
N018744 October 30, 2007 CLA-2-94:OT:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.60.8080 Ms. Melissa S. Bautch Ashley Furniture Industries, Inc. One Ashley Way Arcadia, WI 54612 RE: The tariff classification of a desk unit from China. Dear Ms. Bautch: In your letter dated October 19, 2007 you requested a tariff classification ruling. Item H214 is referred to as the “Drake Desk Unit.” This is a six unit desk set composed of oak solids and veneers with a rustic brown finish. The items are marketed and intended to be used as a complete desk unit in the home. Item number H214-22T is a door hutch designed to be stacked on the H214-22B desk base. The base has a pull out keyboard tray and both items have cabinet storage. The H214-22B measures 30 inches wide by 15 inches deep. Item number H214-24B is a bookshelf with a pull out drawer and measures 30 inches wide by 30 inches high and 22 inches deep. Item number H214-24R is a desk return that can be used at either side of the unit. It measures 48 inches high and 30 inches deep. Item number H214-25B is a file drawer base unit that measures 30 inches high and 22 inches deep. Item number H214-25T is an open hutch with shelves that can be stacked on top of either the H214-25B or H214-24B. It measures 30 inches wide by 46 inches high and 15 inches deep. As per GRI 2 (a), “Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.” The applicable subheading for the desk unit will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: 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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