10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a shelf from unspecified country.
Issued August 24, 2015 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N267511 (August 24, 2015)
Tariff classification
HTS codes: 9403.60.8081
Headings: 9403
Product description
Illustrative literature was provided. P-0473 is identified as the “Cellar Shelf.” The item is a single shelf that has two side panels and one back panel, and is composed of mango wood. The item measures 30 inches in width by 10 inches in height by 10 inches in depth. This item will be imported with its necessary hardware for mounting to the wall. Provided that the Cellar Shelf is presented with supports for fixing to the wall, then the classification number for this item will be subheading 9403.60 of the Harmonized Tariff Schedule of the United States (HTSUS). See Legal Note 2 (a) to Chapter 94, HTSUS.
CBP rationale
The applicable subheading for the Cellar Shelf will be 9403.60.8081, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other wood furniture: Other; Other.
Full text
N267511 August 24, 2015 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.60.8081 Carissa Clark Senior Compliance Specialist Cornerstone Brands 5568 West Chester Road West Chester, OH 45069 RE: The tariff classification of a shelf from unspecified country. Dear Ms. Clark: In your letter dated August 7, 2015, on behalf of Ballard Designs, you requested a tariff classification ruling. Illustrative literature was provided. P-0473 is identified as the “Cellar Shelf.” The item is a single shelf that has two side panels and one back panel, and is composed of mango wood. The item measures 30 inches in width by 10 inches in height by 10 inches in depth. This item will be imported with its necessary hardware for mounting to the wall. Provided that the Cellar Shelf is presented with supports for fixing to the wall, then the classification number for this item will be subheading 9403.60 of the Harmonized Tariff Schedule of the United States (HTSUS). See Legal Note 2 (a) to Chapter 94, HTSUS. The applicable subheading for the Cellar Shelf will be 9403.60.8081, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other wood furniture: Other; Other.” The rate of duty will be free, under Column 1, General, HTSUS, provided that the country of origin is one that the United States has “normal trade relations.” 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of two combination dresser/garment racks from China
The tariff classification of shelf boards, shelves, and shelf brackets from China
The classification of a small wooden shelf with pegs from China
The classification of footrests from China
The tariff classification, country of origin and AD/CVD reporting of a bathroom vanity
The tariff classification of a wooden half barrel planter from China
The tariff classification, country of origin, and USMCA eligibility of four bathroom vanities
The tariff classification of two children’s table and chair activity sets from China
The tariff classification of two activity tables and one activity table lid from China
The tariff classification of a 5-piece table and chair set from China
Follow N267511
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.