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N027856 N0 Ruling Active

The tariff classification of a PVC storage shelf from China.

Issued May 22, 2008 by U.S. Customs and Border Protection.

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N0 N027856 (May 22, 2008)

Tariff classification

HTS codes: 9403.70.8010

Headings: 9403

Product description

The storage shelf is a self-contained unit consisting of four PVC drawers supported by an iron frame. Each draw measures 8.5 inches by 6.5 inches by 5 7/8 inches. The overall height will be 25.5 inches which indicates it is designed to stand on the floor.

CBP rationale

The applicable subheading for the storage shelf will be 9403.70.8010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastics: Other: Household”.

Full text

N027856 May 22, 2008 CLA-2-94:OT:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.70.8010 Mr. Troy Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a PVC storage shelf from China. Dear Mr. Crago: In your letter dated May 7, 2008, you requested a tariff classification ruling. Description and photographs have been provided for item A028OA00910, a PVC storage shelf. The storage shelf is a self-contained unit consisting of four PVC drawers supported by an iron frame. Each draw measures 8.5 inches by 6.5 inches by 5 7/8 inches. The overall height will be 25.5 inches which indicates it is designed to stand on the floor. The applicable subheading for the storage shelf will be 9403.70.8010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastics: Other: 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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