R01645 R0 Ruling Active

The tariff classification of occasional furniture from China.

Issued March 22, 2005 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 occasional furniture such as glass door cupboards, stacking shelves, stacking cubes and end tables made of MDF and plywood. They will be produced knock down and assembled by the customer. The goods will be finished in a range of colors and will be packed in corrugated cartons, complete with hardware. The furniture is designed to be used as an expandable system for household or office use. You have submitted photographs of sample occasional furniture items with your request.

CBP rationale

The applicable subheading for the occasional furniture 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 R01645 March 22, 2005 CLA-2-94:RR:NC:SP:233 R01645 CATEGORY: Classification TARIFF NO.: 9403.60.8080 Mr. Mark C. Olsen China Clipper Northwest, Inc. 7568 45th Avenue SW Seattle, WA 98136 RE: The tariff classification of occasional furniture from China. Dear Mr. Olsen: In your letter dated March 18, 2005, you requested a tariff classification ruling. The merchandise to be imported consists of occasional furniture such as glass door cupboards, stacking shelves, stacking cubes and end tables made of MDF and plywood. They will be produced knock down and assembled by the customer. The goods will be finished in a range of colors and will be packed in corrugated cartons, complete with hardware. The furniture is designed to be used as an expandable system for household or office use. You have submitted photographs of sample occasional furniture items with your request. The applicable subheading for the occasional furniture 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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