N021750 N0 Ruling Active

The tariff classification of a log rack from China.

Issued January 17, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9403.20.0030

Headings: 9403

Product description

Item number A023CA00019 is a wrought iron log rack. It is designed to stand on the floor and measures 18 ¼ inches wide by 15 inches high by 14 inches deep. The two supporting sides of the rack feature an ornamental leaf design.

CBP rationale

The applicable subheading for the log rack will be 9403.20.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture: Other: Other.

Full text

N021750 January 17, 2008 CLA-2-94:OT:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.20.0030 Mr. Troy Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a log rack from China. Dear Mr. Crago: In your letter dated January 9, 2008, you requested a tariff classification ruling. Item number A023CA00019 is a wrought iron log rack. It is designed to stand on the floor and measures 18 ¼ inches wide by 15 inches high by 14 inches deep. The two supporting sides of the rack feature an ornamental leaf design. The applicable subheading for the log rack will be 9403.20.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal 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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