CLA-2-44:OT:RR:NC:2:230
Ms. Jessica Wilhem
Improvements Catalog
16501 Rockside Road
Maple Heights, OH 44137
RE: The tariff classification of a TV stand from China
Dear Ms. Wilhelm:
In your letter dated January 30, 2013, you requested a tariff classification ruling.
The ruling was requested on a wooden TV stand identified as, “The TV/DVD Swivel Stand”. Photographs and product specifications were submitted for our review.
The TV stand is a wooden storage and display item that measures approximately 23 ¾” (w) x 6 ½” (h) x 15” in depth. The stand consists of two shelves, a top shelf and a bottom shelf that is enclosed on two sides. The top shelf can be used to rest a TV while the bottom shelf is used to store electronics. A rounded wooden podium is attached to the underside of the shelf which allows the stand to swivel.
The applicable subheading for the TV stand will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Other: Other. The rate of duty will be 3.2 percent ad valorem.
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 Laurel Duvall at (646) 733-3035.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division