The tariff classification of a file rack from China
Issued April 19, 2006 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8304.00.0000
Headings: 8304
Product description
The merchandise is described as a “Hanging Cubicle File Pocket,” item number C093RA01981. It is a hanging rack made of steel wire and mesh. It is designed to hang over an office cubicle divider and hold files horizontally in three vertical sections. Its overall measurements are 12.5 inches wide by 6.75 inches deep by 21-3/8 inches high.
CBP rationale
The applicable subheading for the file rack will be 8304.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for desk-top filing or card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment and parts thereof, of base metal, other than office furniture of heading 9403.
Full text
NY R03737 April 19, 2006 CLA-2-83:RR:NC:N1:121 R03737 CATEGORY: Classification TARIFF NO.: 8304.00.0000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a file rack from China Dear Mr. Crago: In your letter dated April 14, 2006, you requested a tariff classification ruling. The merchandise is described as a “Hanging Cubicle File Pocket,” item number C093RA01981. It is a hanging rack made of steel wire and mesh. It is designed to hang over an office cubicle divider and hold files horizontally in three vertical sections. Its overall measurements are 12.5 inches wide by 6.75 inches deep by 21-3/8 inches high. The applicable subheading for the file rack will be 8304.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for desk-top filing or card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment and parts thereof, of base metal, other than office furniture of heading 9403. The rate of duty will be 3.9 percent ad valorem. 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 Barbara Kaiser at 646-733-3024. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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