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The tariff classification of a stuffed footstool fromAustralia.
Issued September 25, 1990 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard85 856298 (September 25, 1990)
Tariff classification
HTS codes: 9403.70.8010
Headings: 9403
Product description
The furniture item is a stuffed footstool that is trademarked "Feet Seat". The item has a vinyl covering and expanded polystyrene fill. Its composition in value, volume and weight is respectively; cover 35-5-20, fill 20-85-50, carton 15- 5-20 and misc. (elastic, thread and zipper) 8-2-10. The footstool is designed to be placed on the floor or ground and used for feet support.
CBP rationale
The applicable subheading for the stuffed footstool will be 9403.70.80100, Harmonized Tariff Schedule of the United States (HTS), which provides for household furniture of plastics.
Full text
NY 856298 Sep 25 1990 CLA-2-94:S:N:N1:233 856298 CATEGORY: Classification TARIFF NO.: 9403.70.80100 Mr. Leland I. Coontz III Ixion Customhouse Brokerage 5250 W. Century Blvd., Suite 426 Los Angeles, CA. 90045 RE: The tariff classification of a stuffed footstool from Australia. Dear Mr. Coontz III: In your letter dated August 25, 1990, on behalf of Brava America, you requested a tariff classification ruling. The furniture item is a stuffed footstool that is trademarked "Feet Seat". The item has a vinyl covering and expanded polystyrene fill. Its composition in value, volume and weight is respectively; cover 35-5-20, fill 20-85-50, carton 15- 5-20 and misc. (elastic, thread and zipper) 8-2-10. The footstool is designed to be placed on the floor or ground and used for feet support. The applicable subheading for the stuffed footstool will be 9403.70.80100, Harmonized Tariff Schedule of the United States (HTS), which provides for household furniture of plastics. The rate of duty will be 2.4 percent ad valorem. 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
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