CLA-2-94:OT:RR:NC:N5:433
Laurent Soria
Arioss LLC
1209 Mountain Road, Pl NE Suite R
Albuquerque, NM 87110
RE: The tariff classification of an outdoor literature storage box from China.
Dear Mr. Soria:
In your letter dated June 16, 2025, you requested a binding tariff classification. In lieu of samples, technical
and illustrative literature, and a product description were provided.
The “Community Book Sharing Library,” is an untreated solid pine wood frame storage box for the free
exchange of books in a community. The furniture piece may be placed indoors or outdoors. The furniture
piece has a sloped roof, left and right door panels, 1 adjustable shelf, and 3 storage compartments that will
allow for the placement of books or other objects. The dimensions approximate 16.14” in width, 16.93” in
height, and 12.20” in depth. The furniture piece will be imported as a complete unit, flat -packed, and with
all hardware included for assembly.
The ruling request seeks classification of the subject merchandise in subheading 9406.10.00, Harmonized
Tariff Schedule of the United States, (HTSUS). We disagree. The unit is precluded from classification in
9406 as it is not a prefabricated building. A building must be suitable for the entry of a human. A human
cannot enter the structure as it is too small. It is effectively a piece of furniture intended for the outdoors.
The applicable subheading for the subject merchandise will be 9403.60.8093 HTSUS, which provides for
“Other furniture and parts thereof: Other wooden furniture: Other: Other: Other.” The rate of duty is free.
Trade Remedy:
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products from all countries,
including China, will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you
must report the Chapter 99 heading applicable to your product classification, i.e. [9903.01.25], in addition to
subheading 9403.60.8093, HTSUS, listed above.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheading 9403.60.8093 HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 9403.60.8093, HTSUS, unless specifically excluded, are subject to an 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 9403.60.8093, HTSUS, listed above.
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 trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including
information on exclusions and their effective dates, 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/programs-administration/trade-remedies, respectively.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Dharmendra Lilia at [email protected].
Sincerely,
(for)
James Forkan
Acting Director
National Commodity Specialist Division