1 newer ruling cite the same tariff codes.
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The tariff classification of a shoe rack from China.
Issued November 27, 2007 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N019606 (November 27, 2007)
Tariff classification
HTS codes: 9403.81.0010
Headings: 9403
Product description
You have submitted a photograph of the two tier bamboo shoe rack, SKU# 10045363. The shoe rack is designed to stand on the floor and can be stacked with a second rack to create four levels of storage space.
CBP rationale
The applicable subheading for the bamboo shoe rack will be 9403.81.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Furniture of other materials, Of bamboo or rattan, Household”.
Full text
N019606 November 27, 2007 CLA-2-94:OT:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.81.0010 Ms. Geri Davidson The Container Store 500 Freeport Pkwy Coppell, TX 75019 RE: The tariff classification of a shoe rack from China. Dear Ms. Davidson: In your letter dated November 9, 2007, you requested a tariff classification ruling. You have submitted a photograph of the two tier bamboo shoe rack, SKU# 10045363. The shoe rack is designed to stand on the floor and can be stacked with a second rack to create four levels of storage space. The applicable subheading for the bamboo shoe rack will be 9403.81.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Furniture of other materials, Of bamboo or rattan, Household”. 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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