N033775 N0 Ruling Active

The tariff classification of MDF media storage cubes from China

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

Tariff classification

HTS codes: 4420.90.8000

Headings: 4420

Product description

The products may also be found on the Container Store’s website. The “Colorful CD Cube” (SKU numbers 10029219, 10029220, 10029221 and 10029222) is a four-sided holder with rounded corners (open in the front and back), measuring 6” x 5 ¾” x 6” h. It is made of medium density fiberboard (MDF) and painted in an assortment of four different colors. It is designed to hold CD’s. The “Colorful DVD Cube” (SKU numbers 10029223, 10029224, 10029225 and 10029226) is a four-sided holder with rounded corners (open in the front and back), measuring 6” x 6” x 8 ¼” h. It is made of MDF and painted in an assortment of four different colors. It is designed to hold DVD’s.

CBP rationale

The applicable subheading for the “Colorful CD Cube” and the “Colorful DVD Cube”, described above, will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wooden articles of furniture not falling within chapter 94.

Full text

N033775 August 20, 2008 CLA-2-44:OT:RR:E:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Jamie Castellanos The Container Store 500 Freeport Pkwy Coppell, TX 75019 RE: The tariff classification of MDF media storage cubes from China Dear Ms. Castellanos: In your letter, which was received on July 21, 2008, you requested a tariff classification ruling. The ruling was requested on two assortments of media storage cubes, advertised as the “Colorful CD Cube” and the “Colorful DVD Cube”. Photographs of the products were submitted. The products may also be found on the Container Store’s website. The “Colorful CD Cube” (SKU numbers 10029219, 10029220, 10029221 and 10029222) is a four-sided holder with rounded corners (open in the front and back), measuring 6” x 5 ¾” x 6” h. It is made of medium density fiberboard (MDF) and painted in an assortment of four different colors. It is designed to hold CD’s. The “Colorful DVD Cube” (SKU numbers 10029223, 10029224, 10029225 and 10029226) is a four-sided holder with rounded corners (open in the front and back), measuring 6” x 6” x 8 ¼” h. It is made of MDF and painted in an assortment of four different colors. It is designed to hold DVD’s. The applicable subheading for the “Colorful CD Cube” and the “Colorful DVD Cube”, described above, will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem. 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 Paul Garretto at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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