N143660 N1 Ruling Active

The tariff classification of furniture movers from China

Issued January 31, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

The furniture movers are plastic discs designed to be placed under the legs or corners of furniture pieces so that the furniture can be more easily moved or pushed along the floor. The bottom face of each disc is smooth and designed to glide along a carpet. The reverse side of the disc has a non-slip foam plastic insert so that the furniture can rest securely upon it and not slip off when it is moved. The furniture movers measure approximately 4 ½ inches in diameter. They will be packaged four to a retail package and will be marketed to consumers. As you requested, the sample will be returned.

CBP rationale

The applicable subheading for the furniture movers will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.

Full text

N143660 January 31, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Janet Pendris Hampton Direct, Inc. 291 Hurricane Lane, P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of furniture movers from China Dear Ms. Pendris: In your letter dated January 7, 2011, you requested a tariff classification ruling. A sample was provided with your letter. The furniture movers are plastic discs designed to be placed under the legs or corners of furniture pieces so that the furniture can be more easily moved or pushed along the floor. The bottom face of each disc is smooth and designed to glide along a carpet. The reverse side of the disc has a non-slip foam plastic insert so that the furniture can rest securely upon it and not slip off when it is moved. The furniture movers measure approximately 4 ½ inches in diameter. They will be packaged four to a retail package and will be marketed to consumers. As you requested, the sample will be returned. The applicable subheading for the furniture movers will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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