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N043096 N0 Ruling Active

The tariff classification of wooden file console from China.

Issued November 18, 2008 by U.S. Customs and Border Protection.

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N0 N043096 (November 18, 2008)

Tariff classification

HTS codes: 9403.30.8000

Headings: 9403

Product description

Pictures and description have been provided for Item number 44857, a six by six drawer file console composed of wood. The console consists of six large hanging file drawers and six smaller general storage drawers and is designed to stand on the floor. This item features metal hardware and measures 41 inches high by 57.5 inches wide and 16 inches deep.

CBP rationale

The applicable subheading for the wooden file console will be 9403.30.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “other furniture and parts thereof: wooden furniture of a kind used in offices: other.

Full text

N043096 November 18, 2008 CLA-2-94:OT:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.30.8000 Mr. Jon Cagle Home Decorators Collection 8920 Pershall Road Hazelwood, MO 63042 RE: The tariff classification of wooden file console from China. Dear Mr. Cagle: In your letter dated October 17, 2008, you requested a tariff classification ruling. Pictures and description have been provided for Item number 44857, a six by six drawer file console composed of wood. The console consists of six large hanging file drawers and six smaller general storage drawers and is designed to stand on the floor. This item features metal hardware and measures 41 inches high by 57.5 inches wide and 16 inches deep. The applicable subheading for the wooden file console will be 9403.30.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “other furniture and parts thereof: wooden furniture of a kind used in offices: 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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