2012 April No.26 – CLASSIFICATION


A shipment of wooden armoires/entertainment centers was imported and an entry was presented for Import Specialist review and liquidation. Upon receipt of a Request for Information (CBP Form 28), the importer, through the broker, provided illustrative literature indicating that the armoires/entertainment centers are being marketed with a bed as observed from a picture in the catalog. What is the classification of the armoires/entertainment centers?

A. 9403.30.8000

B. 9403.50.9045

C. 9403.60.8081

D. 9403.70.8020

E. 9403.70.8031

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The Answer is: C

Citation: HTSUS Chapter 94, GRI 1

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