R00237 R0 Ruling Active

The tariff classification of DVD and CD Storage Towers from China.

Issued April 9, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9403.20.0020

Headings: 9403

Product description

The items under consideration are 100% iron storage towers for DVDs and CDs. Both items are designed to be placed on the floor. The DVD tower (SKU 13113521) is 53.5”h x 12”w x 6”d and stores 90 pieces. The CD tower (SKU 13087865) is 53”h x 13.5”w x 6”d and stores 216 pieces. You have submitted photographs of both items.

CBP rationale

The applicable subheading for the DVD and CD Storage Towers will be 9403.20.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Other metal furniture, Other: Counters, lockers, racks, display cases, shelves, partitions and similar fixtures.

Full text

NY R00237 April 9, 2004 CLA-2-94:RR:NC:SP:233 R00237 CATEGORY: Classification TARIFF NO.: 9403.20.0020 Ms. Cathy Bonadonna Bed Bath & Beyond 650 Liberty Ave. Union, NJ 07083 RE: The tariff classification of DVD and CD Storage Towers from China. Dear Ms. Bonadonna: In your letter dated April 1, 2004, you requested a tariff classification ruling. The items under consideration are 100% iron storage towers for DVDs and CDs. Both items are designed to be placed on the floor. The DVD tower (SKU 13113521) is 53.5”h x 12”w x 6”d and stores 90 pieces. The CD tower (SKU 13087865) is 53”h x 13.5”w x 6”d and stores 216 pieces. You have submitted photographs of both items. The applicable subheading for the DVD and CD Storage Towers will be 9403.20.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Other metal furniture, Other: Counters, lockers, racks, display cases, shelves, partitions and similar fixtures.” The rate of duty will be free. 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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