R00491 R0 Ruling Active

The tariff classification of bathroom furniture and sanitary ware from China.

Issued July 1, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7009.92.5000, 9403.60.8080, 6910.10.0030

Headings: 6910, 9403, 7009

Product description

The merchandise to be imported consists of a wooden vanity with marble countertop, porcelain sink and wooden framed mirror.

CBP rationale

The applicable subheading for the wooden vanity with marble countertop will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Other wooden furniture: Other, Other. The applicable subheading for the porcelain sink will be 6910.10.0030, HTS, which provides for “Ceramic sinks, washbasin pedestals, baths, bidets, water closet bowls, flush tanks, urinals and similar sanitary fixtures: Of porcelain or china, sinks and lavatories. The applicable subheading for the wooden framed mirror will be 7009.92.5000, HTS, which provides for glass mirrors, whether or not framed.

Full text

NY R00491 July 1, 2004 CLA-2-94:RR:NC:SP:233 R00491 CATEGORY: Classification TARIFF NO.: 9403.60.8080; 6910.10.0030; 7009.92.5000 Mr. Kevin Li GeoLogistics Americas Inc. 19688 Van Ness Avenue Torrance, CA 90501 RE: The tariff classification of bathroom furniture and sanitary ware from China. Dear Mr. Li: In your letter dated June 23, 2004, on behalf of China Figure, you requested a tariff classification ruling. The merchandise to be imported consists of a wooden vanity with marble countertop, porcelain sink and wooden framed mirror. The applicable subheading for the wooden vanity with marble countertop will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTS), 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 porcelain sink will be 6910.10.0030, HTS, which provides for “Ceramic sinks, washbasin pedestals, baths, bidets, water closet bowls, flush tanks, urinals and similar sanitary fixtures: Of porcelain or china, sinks and lavatories.” The rate of duty will be 5.8% ad valorem. The applicable subheading for the wooden framed mirror will be 7009.92.5000, HTS, which provides for glass mirrors, whether or not framed. The rate of duty will be 6.5% ad valorem. 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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