CLA-2-94:OT:RR:NC:N4:433
Carissa Clark
Senior Compliance Specialist
Cornerstone Brands
5568 West Chester Road
West Chester, OH 45069
RE: The tariff classification of a shelf from unspecified country.
Dear Ms. Clark:
In your letter dated August 7, 2015, on behalf of Ballard Designs, you requested a tariff classification ruling. Illustrative literature was provided.
P-0473 is identified as the “Cellar Shelf.” The item is a single shelf that has two side panels and one back panel, and is composed of mango wood. The item measures 30 inches in width by 10 inches in height by 10 inches in depth. This item will be imported with its necessary hardware for mounting to the wall.
Provided that the Cellar Shelf is presented with supports for fixing to the wall, then the classification number for this item will be subheading 9403.60 of the Harmonized Tariff Schedule of the United States (HTSUS). See Legal Note 2 (a) to Chapter 94, HTSUS.
The applicable subheading for the Cellar Shelf will be 9403.60.8081, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other wood furniture: Other; Other.” The rate of duty will be free, under Column 1, General, HTSUS, provided that the country of origin is one that the United States has “normal trade relations.”
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 Neil. H. Levy at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division