Recent CBP NY Rulings
The following are short summaries of recent CBP NY rulings issued by the agency's National Commodity Specialist Division in New York:
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N338981: The tariff classification of a wooden half barrel planter from China
| HTS: 9403.60.8081, 9903.88.03, free + 25%, “Other furniture and parts thereof: Other wooden furniture: Other: Other.” |
| Item: The Round Barrel Planter. It is a floor-standing cylindrical half-barrel wooden planter with four drain holes. It is made of cedar staves, held together with three metal bands. It is made in China. |
| Reason: The wooden half barrel planter is within the meaning of furniture as described by the General ENs to Chapter 94 of the Hamonized Tariff Schedule of the U.S. and is larger than planters classified in heading 4420.90, HTSUS, which provides in pertinent part for “wooden articles of furniture not falling within chapter 94.” |
| Ruling Date: March 26, 2024 |
N338927: The tariff classification of a multi-compartment storage bin from China
| HTS: 9403.20.0086, 9903.88.03, free + 25%, “Other furniture and parts thereof: Other metal furniture: Other: Counters, lockers, racks, display cases, shelves, partitions and similar fixtures: Other.” |
| Item: The 40-Compartment Storage Bin. It is a rectangular carbon steel storage unit consisting of 40 compartments. It will be used to hold inventory or other small tools and accessories. The article is made in China. |
| Reason: The bin will be floorstanding when paired with a base, and it will be modular (unit) furniture when stacked upon and affixed to an identical bin or other storage shelves/bin systems. The storage bin is within the meaning of furniture as described by the General ENs to Chapter 94 of the Hamonized Tariff Schedule of the U.S. |
| Ruling Date: March 26, 2024 |