The tariff classification of a children's patio set from Taiwan.
Issued November 18, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9403.70.8030
Headings: 9403
Product description
The submitted photograph is of a children's patio set which includes two child's folding patio chairs, one child's patio table and one adjustable height umbrella. The fabric of the chair seats and backs coordinate with the umbrella, which is inserted through a hole in the center of the table. The chairs feature safety locks which lock the chairs in the open position. The items will be packaged together in one carton and sold as a set. When assembled, the children's patio set is designed to be placed on the floor or ground. The children's patio set is a set which is classified under General Rules of Interpretation (GRI) 3(c) which states: When goods cannot be classified by reference to 3(a) or 3(b) they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, the patio set will be classified under the subheading for the patio table.
CBP rationale
The applicable subheading for the children's patio set will be 9403.70.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: furniture of plastics: other, other.
Full text
NY C81167 November 18, 1997 CLA-2-94:RR:NC:SP:233 C81167 CATEGORY: Classification TARIFF NO.: 9403.70.8030 Mr. Warren Cohen All-Luminum Products Inc. 10981 Decatur Road Philadelphia, PA 19154-3297 RE: The tariff classification of a children's patio set from Taiwan. Dear Mr. Cohen: In your letter dated October 13, 1997, you requested a tariff classification ruling. The submitted photograph is of a children's patio set which includes two child's folding patio chairs, one child's patio table and one adjustable height umbrella. The fabric of the chair seats and backs coordinate with the umbrella, which is inserted through a hole in the center of the table. The chairs feature safety locks which lock the chairs in the open position. The items will be packaged together in one carton and sold as a set. When assembled, the children's patio set is designed to be placed on the floor or ground. The children's patio set is a set which is classified under General Rules of Interpretation (GRI) 3(c) which states: When goods cannot be classified by reference to 3(a) or 3(b) they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, the patio set will be classified under the subheading for the patio table. The applicable subheading for the children's patio set will be 9403.70.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: furniture of plastics: other, other. The rate of duty will be 1% 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, Robert B. Swierupski Director, National Commodity Specialist Division
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