804737 80 Ruling Active

The tariff classification of conference tables from Canada. Dear Mr. Johnson:

Issued December 8, 1994 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9403.30.8000

Headings: 9403

Product description

The furniture items are conference tables which have a wood core and either a laminated or wood surface. They come in three styles, Corner, Round or Rectangular. The freestanding conference tables provide meeting space and have details that match other Elipse products. The primary use of the conference tables is as wooden furniture of a kind used in offices.

Full text

NY 804737 December 08, 1994 CLA-2-94:S:N:N8:233 804737 CATEGORY: Classification TARIFF NO.: 9403.30.8000 Mr. Thomas E. Johnson Baker & McKenzie Attorneys at Law 130 E. Randolph Drive Chicago, Illinois 60601 RE: The tariff classification of conference tables from Canada. Dear Mr. Johnson: In your letter dated November 7, 1994, on behalf of Steelcase, Grand Rapids, MI., you requested a tariff classification ruling. The furniture items are conference tables which have a wood core and either a laminated or wood surface. They come in three styles, Corner, Round or Rectangular. The freestanding conference tables provide meeting space and have details that match other Elipse products. The primary use of the conference tables is as wooden furniture of a kind used in offices. The applicable subheading for the conference tables will be 9403.30.8000, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for: Other furniture and parts thereof: Wooden furniture of a kind used in offices: Other. The general rate of duty will be 2.5 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations. 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 filled without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Mcguire Area Director New York Seaport

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