R03668 R0 Ruling Active

The tariff classification of a Foot Stool with Storage from China.

Issued April 18, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9403.60.8080

Headings: 9403

Product description

The merchandise under consideration is identified as a Foot Stool with Storage, Item Number C035CA00821. The item is a foot stool composed of a wooden frame, a cushion made of vinyl leather with a foam sponge padding, and metal hardware. It measures 15 3/8” x 11 3/8” x 9 5/8” in height and features a storage compartment within the wooden frame, below the padded cushion. The cushion raises on a hinge to allow access to the storage compartment. You have submitted a photograph of the foot stool with your request.

CBP rationale

The applicable subheading for the Foot Stool with Storage will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other wooden furniture: Other, Other.

Full text

NY R03668 April 18, 2006 CLA-2-94:RR:NC:SP:233 R03668 CATEGORY: Classification TARIFF NO.: 9403.60.8080 Mr. Troy Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a Foot Stool with Storage from China. Dear Mr. Crago: In your letter dated April 5, 2006, on behalf of CVS, you requested a tariff classification ruling. The merchandise under consideration is identified as a Foot Stool with Storage, Item Number C035CA00821. The item is a foot stool composed of a wooden frame, a cushion made of vinyl leather with a foam sponge padding, and metal hardware. It measures 15 3/8” x 11 3/8” x 9 5/8” in height and features a storage compartment within the wooden frame, below the padded cushion. The cushion raises on a hinge to allow access to the storage compartment. You have submitted a photograph of the foot stool with your request. The applicable subheading for the Foot Stool with Storage will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other wooden furniture: Other, Other.” The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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