R00927 R0 Ruling REVOKED

The tariff classification of a wooden bench/trunk from China.

Issued October 14, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9403.50.9080

Headings: 9403

Product description

The merchandise to be imported is a wooden bench/trunk with storage. The top of the item is hinged and padded for seating comfort and when opened provides access to the storage area. The interior could be unlined or lined with cedar. The front of the bench/trunk has pulls and molding to give the illusion of drawers. The overall dimensions are the item are approximately 20”H x 40”W x 16”D. You have submitted photographs of the bench/trunk with your request.

CBP rationale

The applicable subheading for the wooden bench/trunk will be 9403.50.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for “other furniture and parts thereof: Wooden furniture of a kind used in the bedroom: Other: Other, Other.

Full text

NY R00927 October 14, 2004 CLA-2-94:RR:NC:SP:233 R00927 CATEGORY: Classification TARIFF NO.: 9403.50.9080 Ms. Marianella Enriquez Alliance Customs Clearance 100 Oceangate, Plaza 200 Long Beach, CA 90802 RE: The tariff classification of a wooden bench/trunk from China. Dear Ms. Enriquez: In your letter dated October 8, 2004, you requested a tariff classification ruling. The merchandise to be imported is a wooden bench/trunk with storage. The top of the item is hinged and padded for seating comfort and when opened provides access to the storage area. The interior could be unlined or lined with cedar. The front of the bench/trunk has pulls and molding to give the illusion of drawers. The overall dimensions are the item are approximately 20”H x 40”W x 16”D. You have submitted photographs of the bench/trunk with your request. The applicable subheading for the wooden bench/trunk will be 9403.50.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for “other furniture and parts thereof: Wooden furniture of a kind used in the bedroom: Other: Other, Other.” The rate of duty will be free. The merchandise in question may be subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. 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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