N031098 N0 Ruling Active

The tariff classification of a butcher block kitchen cart from China.

Issued June 20, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9403.40.9080

Headings: 9403

Product description

Images and description have been submitted for a folding island kitchen cart. This item will measure 36 inches high by 22.5 inches long by 21 inches wide. The cart is composed of wood with a butcher block top and stainless steel frame and two stainless steel side towel bars. Included with the cart are six moveable hooks, two storage shelves, a removable three bottle wine caddy, wine glass rack under the top and four locking wheels.

CBP rationale

The applicable subheading for the kitchen cart will be 9403.40.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Wooden furniture of a kind used in the kitchen: Other: Other.

Full text

N031098 June 20, 2008 CLA-2-94:OT:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.40.9080 Ms. Bernadette Purcell QVC, Inc. 1200 Wilson Drive Mc 211 West Chester, PA 19380 RE: The tariff classification of a butcher block kitchen cart from China. Dear Ms. Purcell: In your letter dated June 16, 2008 you requested a tariff classification ruling. Images and description have been submitted for a folding island kitchen cart. This item will measure 36 inches high by 22.5 inches long by 21 inches wide. The cart is composed of wood with a butcher block top and stainless steel frame and two stainless steel side towel bars. Included with the cart are six moveable hooks, two storage shelves, a removable three bottle wine caddy, wine glass rack under the top and four locking wheels. The applicable subheading for the kitchen cart will be 9403.40.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Wooden furniture of a kind used in the kitchen: 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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