The tariff classification of furniture from China.
Active· CBP ruling HQ N003710· Issued 2006-12-04
Ruling text
N003710
December 4, 2006
CLA-2-94:RR:E:NC:SP:233
CATEGORY: Classification
TARIFF NO.: 9403.60.8080
Mr. Michael Shea
Hellman Worldwide Logistics, Inc.
635 Airport South Parkway
Suite 200
Atlanta, GA 30349
RE: The tariff classification of furniture from China.
Dear Mr. Shea:
In your letter dated November 27, 2006, you requested a tariff classification ruling.
The merchandise under consideration is a credenza with hutch. You are requesting classification if the two components are imported separately. You have submitted a photograph of the credenza and hutch assembled as a unit with your request.
Both the credenza and hutch are considered unit furniture. They are separately presented elements of unit furniture that are designed to stand one on the other. Consequently, classification of both pieces as other wooden furniture is appropriate.
The applicable subheading for the credenza and hutch imported separately will be 9403.60.8080, 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 Lawrence Mushinske at 646-733-3036.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division
Source: rulings.cbp.gov — ruling N003710, retrieved 2026-10-12T05:53:32Z, republished verbatim. This digest is informational; only CBP issues binding rulings.