The tariff classification of a tray with stand and a storage box with stand from China.
Issued October 17, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9403.60.8080
Headings: 9403
Product description
The merchandise to be imported is as follows: Tray with stand consists of a large tray raised on a stand. The tray is made of MDF, hand painted on the inside and along the sides on the outside. The stand is made of iron and is detachable. The tray is intended to be used as a serving table, but can be removed and used as a tray. The approximate dimensions of the tray on its stand are 23” x 17 1/8” x 28 3/8”. Storage box with stand consists of a large storage box raised on a stand. The box is unlined and made of MDF, hand painted on the outside. The stand is made of iron and is detachable. The box is intended to be used for storage, primarily for use in the home. The approximate measurements of the box on its stand are 21” x 14” 23”H. The MDF and the iron used to construct both the tray with stand and the storage box with stand form a composite good. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In each case, the MDF imparts the essential character to the good.
CBP rationale
The applicable subheading for the tray with stand and the storage box with stand 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 R02665 October 17, 2005 CLA-2-94:RR:NC:SP:233 R02665 CATEGORY: Classification TARIFF NO.: 9403.60.8080 Ms. Shirley Schmidt Pier 1 Imports 100 Pier 1 Place Level 16 Fort Worth, TX 76102 RE: The tariff classification of a tray with stand and a storage box with stand from China. Dear Ms. Schmidt: In your letter dated October 10, 2005, you requested a tariff classification ruling. The merchandise to be imported is as follows: Tray with stand consists of a large tray raised on a stand. The tray is made of MDF, hand painted on the inside and along the sides on the outside. The stand is made of iron and is detachable. The tray is intended to be used as a serving table, but can be removed and used as a tray. The approximate dimensions of the tray on its stand are 23” x 17 1/8” x 28 3/8”. Storage box with stand consists of a large storage box raised on a stand. The box is unlined and made of MDF, hand painted on the outside. The stand is made of iron and is detachable. The box is intended to be used for storage, primarily for use in the home. The approximate measurements of the box on its stand are 21” x 14” 23”H. The MDF and the iron used to construct both the tray with stand and the storage box with stand form a composite good. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In each case, the MDF imparts the essential character to the good. The applicable subheading for the tray with stand and the storage box with stand 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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