The tariff classification of a shelf unit from China.
Issued May 29, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9403.60.8080, 9403.90.8040
Headings: 9403
Product description
At issue is a shelf with SKU 10049951 and frame with SKU 10049950, which will be shipped and sold separately. The shelf will be composed of veneered particleboard measuring 31 ½ inches wide by 11 ½ inches deep and one inch high. The shelves can be adjusted every 7 inches. There is a groove one inch from the edge on each shelf. This allows the shelf to sit on the metal frame securely. The frame is made of hollow steel tubing with black epoxy coating. The frame features six rungs and measure 13 ½ inches by 13 ½ inches and 37 inches high. The shelves sit on the steel uprights to create floor standing bookcases, entertainment center and other storage furniture. Additional shelves may be added to the unit.
CBP rationale
The applicable subheading for the unit furniture shelf when imported separately 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 applicable subheading for the frame when imported separately will be 9403.90.8040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other: Other, Of metal.
Full text
N059516 May 29, 2009 CLA-2-94:OT:RR:E:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.60.8080; 9403.90.8040 Ms. Debbie Taylor The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of a shelf unit from China. Dear Ms. Taylor: In your letter dated May 4, 2009, you requested a tariff classification ruling. At issue is a shelf with SKU 10049951 and frame with SKU 10049950, which will be shipped and sold separately. The shelf will be composed of veneered particleboard measuring 31 ½ inches wide by 11 ½ inches deep and one inch high. The shelves can be adjusted every 7 inches. There is a groove one inch from the edge on each shelf. This allows the shelf to sit on the metal frame securely. The frame is made of hollow steel tubing with black epoxy coating. The frame features six rungs and measure 13 ½ inches by 13 ½ inches and 37 inches high. The shelves sit on the steel uprights to create floor standing bookcases, entertainment center and other storage furniture. Additional shelves may be added to the unit. The applicable subheading for the unit furniture shelf when imported separately 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. The applicable subheading for the frame when imported separately will be 9403.90.8040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other: Other, Of metal.” 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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