R00964 R0 Ruling Active

The tariff classification of staircase chests from China.

Issued October 25, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9403.60.8080

Headings: 9403

Product description

The merchandise to be imported consists of staircase chests. The chests are floor standing decorative storage units used principally in living rooms, family rooms or offices. They are made of elm wood with metal hinges and latches and resemble staircases. You have submitted pictures with specifications of four staircase chests with your request.

CBP rationale

The applicable subheading for the staircase chests 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.

Full text

NY R00964 October 25, 2004 CLA-2-94:RR:NC:SP:233 R00964 CATEGORY: Classification TARIFF NO.: 9403.60.8080 Mr. Ray Porter Ray Porter Company 1226 NW 175th Street Shoreline, WA 98177 RE: The tariff classification of staircase chests from China. Dear Mr. Porter: In your letter dated October 19, 2994, you requested a tariff classification ruling. The merchandise to be imported consists of staircase chests. The chests are floor standing decorative storage units used principally in living rooms, family rooms or offices. They are made of elm wood with metal hinges and latches and resemble staircases. You have submitted pictures with specifications of four staircase chests with your request. The applicable subheading for the staircase chests 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. 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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