United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 NY Rulings > NY 0855163 - NY 0855279 > NY 0855163

Previous Ruling Next Ruling

NY 855163

Aug 21 1990
CLA-2-94:S:N:N1:233 855163


TARIFF NO.: 9403.40.9080 & 4420.90.8000

Ms. Ann H. Daddario
Ikea, Inc.
Plymouth Commons
Plymouth Meeting, PA. 19462

RE: The tariff classification of an Amadeus door cabinet from Sweden and Thailand, and a Pavo key cabinet from Sweden.

Dear Ms. Daddario:

In your letter dated August 6, 1990, you requested a tariff classification ruling.

The furniture items are comprised of two Ikea style models of small wall cabinets. The first, style #381-500-80, is an Amadeus cabinet with a wood frame and shelves. It has clear glass doors and a veneer particleboard back. The dimensions are 19"W x 5-1/2"D x 24-3/4"H. The second, style #857-319-80, is a solid pine Pavo key cabinet. It consists of a door with knob and inside there are small metal hooks for holding keys. There are no shelves and the dimensions are 7-3/4"W x 10-1/2"H x 2- 2/3"D. Both items are designed to be fixed to the wall.

The applicable subheading for the Amadeus glass door cabinet will be 9403.40.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for wooden furniture of a kind used in the kitchen, other. The duty rate will be 2.5 percent ad valorem. The applicable subheading for the Pavo key cabinet will be 4420.90.8000, HTSUSA, which provides for wooden articles of furniture not falling within Chapter 94. The duty rate will be 5.1 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: