The tariff classification of laboratory furniture fromMexico.
Active· CBP ruling HQ 858461· Issued 1990-12-14
Ruling text
NY 858461
Dec 14 1990
CLA-2-94:S:N:N1:233 858461
CATEGORY: Classification
TARIFF NO.: 9403.20.00304 & 9403.90.80400
Mr. Matt Nations
Institutional Interiors, Inc.
P.O. Box 610947
Dallas, Texas 75261-0947
RE: The tariff classification of laboratory furniture from
Mexico.
Dear Mr. Nations:
In your letter dated November 26, 1990, you requested a
tariff classification ruling.
The furniture items consist of laboratory furniture which is
comprised of base cabinets, wall cabinets, tables, tall cabinets,
aprons, tables and closure panels with hardware. The furniture
is constructed of cold rolled steel that is painted with a
chemical enamel finish. The base cabinets include both sitting
and standing height as well as door and drawer configurations.
Wall cases include both solid metal as well as glass doors.
Tall cases resemble wall cases except that they are extended to
the floor. Aprons are used along with leg assemblies to create
tables. The merchandise is designed to be placed on the floor or
ground.
The applicable subheading for the metal laboratory furniture
other than metal aprons will be 9403.20.00304, Harmonized Tariff
Schedule of the United States (HTSUS), which provides for other
furniture and parts thereof, other metal furniture, other. The
duty rate will be 4 percent ad valorem.
The applicable subheading for the metal laboratory aprons
will be 9403.90.80400, HTSUS, which provides for other furniture
and parts thereof, parts, other, of metal. The duty rate will be
4 percent ad valorem.
Articles classifiable under subheading 9403.20.00304 and
9403.90.80400, HTSUS, which are products of Mexico are entitled
to duty free treatment under the Generalized System of
Preferences (GSP) upon compliance with all applicable
regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport
Source: rulings.cbp.gov — ruling 858461, retrieved 2026-10-12T05:24:15Z, republished verbatim. This digest is informational; only CBP issues binding rulings.