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 > 2007 NY Rulings > NY N011484 - NY N011539 > NY N011530

Previous Ruling Next Ruling
NY N011530

June 7, 2007



TARIFF NO.: 9403.40.9080; 9403.60.8080

Kevin Ekstrand
Laufer Clearance Co.
1446 Taney Street
North Kansas City, MO 64601

RE: The tariff classification of wooden furniture from China.

Dear Mr. Ekstrand:

In your letter dated May 16, 2007, on behalf of Long’s Wholesale, you requested a tariff classification.

Item YS06B032 is a wooden kitchen cabinet. It has a glass-faced pair of doors which allows a view of stored items. Item YS06B031 a tall glass-faced curio cabinet with three glass shelves. Items YS06B033 and YS06B026 are end tables with draws for storage. Item YS06B033 also incorporates a magazine rack.

The applicable subheading for the kitchen cabinet, item number YS06B032 will be 9403.40.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Wooden furniture of a kind used in the kitchen: Other: Other: Other.” The rate of duty will be free.

The applicable subheading for the curio cabinet and end tables, item numbers YS06B031, YS06B033 and YS06B026 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.

The merchandise in question may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”).

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: