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 > 2006 NY Rulings > NY R03588 - NY R03637 > NY R03620

Previous Ruling Next Ruling
NY R03620

April 5, 2006

CLA-2-94:RR:NC:SP:233 R03620


TARIFF NO.: 9403.20.0015

Ms. Linda Hamanaka
Ken Hamanaka Co. Inc.
5777 West Century Blvd., #760
Los Angeles, CA 90045

RE: The tariff classification of a log holder from China.

Dear Ms. Hamanaka:

In your letter dated March 30, 2006, on behalf of Dagan Industries Inc., you requested a tariff classification ruling.

The merchandise under consideration is a floor standing metal log holder packaged and sold together with a canvas cover. The cover is specially fitted for the log holder. You have submitted a photograph depicting the log holder with your request.

General Rule of Interpretation (GRI) 5(a) of the Harmonized Tariff Schedule of the United States (HTSUS) provides that containers which are specially shaped or fitted to contain a specific article or set of articles, are suitable for long-term use and are entered with the article for which they are intended, shall be classified with such articles when of a kind normally sold therewith.

The instant cover can be considered a container specially shaped or fitted to contain the log holder, is suitably durable and is entered with the article for which it is intended. Further, the case is specifically manufactured to be used in tandem with the log holder and is only sold with the log holder it is designed to contain. Consequently, when this specially fitted cover is entered with the log holder for which it is intended it meets the requirements of GRI 5(a) and should be classified with the log holder.

The applicable subheading for the log holder will be 9403.20.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other furniture and parts thereof: Other metal furniture, Household: 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.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: