CLA-2-94:OT:RR:NC:N4:463
Stephen L. Fodor
Customs Services & Solutions Inc.
6576 Church Street
Douglasville, GA 30134
RE: The tariff classification of dressers from China
Dear Mr. Fodor:
In your letter dated November 11, 2020, you requested a tariff classification ruling on behalf of your client, Icon By Design. Illustrative literature and product descriptions were provided for review.
Item 1, the Bruno Credenza, is a floor-standing dresser with four rows of drawers, each row with one drawer. The dresser measures 39.4" in height, 35" in width, 18.9" in depth and is constructed of oak, pine and medium-density fiberboard (MDF).
Item 2, the Jolanda Credenza, is a floor-standing dresser with four rows of drawers, each row with one drawer. The dresser measures 39.4" in height, 35.4" in width, 19.7" in depth and is constructed of oak, pine and plywood.
Item 3, the Tobias Credenza (6 drawer), is a floor-standing dresser with three rows of drawers, each row with two side-by-side drawers. The dresser measures 59.1" in height, 33.5" in width, 17.7" in depth and is constructed of oak, pine and plywood.
Item 4, the Tobias Credenza (9 drawer)” is a floor-standing dresser with three rows of drawers. The top row has four drawers, the middle row has three drawers and the bottom row has two drawers. The dresser measures 63" in height, 31.5" in width, 17.7" in depth and is constructed of oak, pine and plywood.
Bruno Jolanda Tobias (6 drawer) Tobias (9 drawer)
The applicable subheading for items 1-4 will be 9403.50.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Wooden furniture of a kind used in the bedroom: Other: Other: 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 the World Wide Web at https://hts.usitc.gov/current.
Trade Remedy
Products of China classified under subheading 9403.50.9080, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 9403.50.9080, HTSUS, listed above. See U.S. Note 20 to Subchapter III, Chapter 99, HTSUS.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the Section 301 trade remedy, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
The merchandise in question may be subject to antidumping duties and countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact them at https://trade.gov/enforcement/ (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 https://www.usitc.gov (click on “Antidumping and Countervailing Duty” under “Popular Topics” at the top of the screen), and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at https://aceservices.cbp.dhs.gov/adcvdweb.
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 Seth Mazze at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division