B81066 B8 Ruling Active

The tariff classification of patio tables from China.

Issued January 15, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9403.20.0010

Headings: 9403

Product description

The furniture items consist of the following outdoor patio tables: Bali Hi- 40" aluminum frame bar table with glass top. Chateau- 760-U 60" x 38" rectangular frame glass-top table with umbrella hole. Alegre- 754-U 54" round aluminum frame glass-top table with umbrella hole. Polo Club- 760-U 60" x 38" rectangular aluminum frame glass-top table with umbrella hole. Forest Hill- 60" x 38" aluminum frame glass-top table with umbrella hole.

CBP rationale

The applicable subheading for the patio tables will be 9403.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other furniture and parts thereof: Other metal furniture: Household".

Full text

NY B81066 January 15, 1997 CLA-2-94:RR:NC:SP:233 B81066 CATEGORY: Classification TARIFF NO.: 9403.20.0010 Ms. Cindy Johnson Archer Freight Systems, Inc. P.O. Box 53709 Houston, TX 77052-3709 RE: The tariff classification of patio tables from China. Dear Ms. Johnson: In your letter dated January 8, 1997, on behalf of Builders Square, Inc., you requested a tariff classification ruling. The furniture items consist of the following outdoor patio tables: Bali Hi- 40" aluminum frame bar table with glass top. Chateau- 760-U 60" x 38" rectangular frame glass-top table with umbrella hole. Alegre- 754-U 54" round aluminum frame glass-top table with umbrella hole. Polo Club- 760-U 60" x 38" rectangular aluminum frame glass-top table with umbrella hole. Forest Hill- 60" x 38" aluminum frame glass-top table with umbrella hole. The applicable subheading for the patio tables will be 9403.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other furniture and parts thereof: Other metal furniture: Household". The rate of duty will be 1.6 percent ad valorem. 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 212-466-5739. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division

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