CLA-2-94:OT:RR:NC:N4:433
Virginia Quiroga
Imports Administrator
Martin Furniture
2345 Britannia Blvd.
San Diego, CA 91911
RE: The tariff classification of a cabinet from China.
Dear Ms. Quiroga:
In your letter dated December, 31, 2014, you requested a tariff classification ruling. Illustrative literature was provided.
Item 843914 is identified as the “Rivington Accent Cabinet.” Photos indicate a wooden cabinet with a lightly distressed antique red finish, accented with brushed satin hardware. The cabinet has two doors, one adjustable shelf, and one large drawer mounted on ball bearing glides. The cabinet’s dimensions are 36-inches long by 15.7-inches wide by 36-inches high. Illustrative literature indicates that the cabinet is for use in an entry or hallway, or for use as a buffet-like table.
The applicable subheading for the Rivington Accent Cabinet will be 9403.60.8081, 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.
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 E-mail address: [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division