The tariff classification of storage cubes from China.
Issued May 27, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9403.60.8080
Headings: 9403
Product description
At issue are storage cubes made of veneered particleboard. The cubes come in two styles: an open cube SKU 10049952 and a two drawer version with epoxy-covered metal pulls SKU 10049956. Both styles are for placement on the floor. The cubes will be marketed separately so the customer can customize their storage units. The cubes are designed for organizing office supplies, magazines and mail for home or office use.
CBP rationale
The applicable subheading for the storage cubes will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other wooden furniture: Other, Other.
Full text
N059515 May 27, 2009 CLA-2-94:OT:RR:E:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.60.8080 Ms. Debbie Taylor The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of storage cubes from China. Dear Ms. Taylor: In your letter dated May 4, 2009, you requested a tariff classification ruling. At issue are storage cubes made of veneered particleboard. The cubes come in two styles: an open cube SKU 10049952 and a two drawer version with epoxy-covered metal pulls SKU 10049956. Both styles are for placement on the floor. The cubes will be marketed separately so the customer can customize their storage units. The cubes are designed for organizing office supplies, magazines and mail for home or office use. The applicable subheading for the storage cubes will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other wooden 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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