The tariff classification of wooden tables from India.
Issued March 27, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9403.60.8080, 9403.50.9080, 9403.60.8040
Headings: 9403
Product description
The furniture items to be imported consist of wooden tables. They are made of various woods such as teak and rosewood and are inlaid with various types of indigenous woods to create various designs. They will be made with glue and metal screws and braces holding them together. The tables will be used in bedrooms, dining rooms and living rooms.
CBP rationale
them together. The tables will be used in bedrooms, dining rooms and living rooms. The applicable subheading for the tables, if used in the bedroom, will be 9403.50.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for other wooden furniture of a kind used in the bedroom. The rate of duty will be 0.5% ad valorem. The applicable subheading for the tables, if used in the dining room, will be 9403.60.8040, HTS, which provides for other wooden furniture: dining tables. The rate of duty will be 0.5% ad valorem. The applicable subheading for the tables, if used in the living room, will be 9403.60.8080, HTS, which provides for other wooden furniture: other. The rate of duty will be 0.5% ad valorem. Articles which are classifiable under subheadings 9403.50.9080, 9403.60.8040 and 9403.60.8080, HTS, which are products of India are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.
Full text
NY C85650 March 27, 1998 CLA-2-94:RR:NC:SP:233 C85650 CATEGORY: Classification TARIFF NO.: 9403.50.9080; 9403.60.8040; 9403.60.8080 Mr. Loyd Stewart Mr. David E. Stewart, Jr. 261 Leitha Way Lakeland, FL 33809 RE: The tariff classification of wooden tables from India. Dear Sirs: In your letter dated February 28, 1998, you requested a tariff classification ruling. The furniture items to be imported consist of wooden tables. They are made of various woods such as teak and rosewood and are inlaid with various types of indigenous woods to create various designs. They will be made with glue and metal screws and braces holding them together. The tables will be used in bedrooms, dining rooms and living rooms. The applicable subheading for the tables, if used in the bedroom, will be 9403.50.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for other wooden furniture of a kind used in the bedroom. The rate of duty will be 0.5% ad valorem. The applicable subheading for the tables, if used in the dining room, will be 9403.60.8040, HTS, which provides for other wooden furniture: dining tables. The rate of duty will be 0.5% ad valorem. The applicable subheading for the tables, if used in the living room, will be 9403.60.8080, HTS, which provides for other wooden furniture: other. The rate of duty will be 0.5% ad valorem. Articles which are classifiable under subheadings 9403.50.9080, 9403.60.8040 and 9403.60.8080, HTS, which are products of India are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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
More rulings on the same tariff codes
The tariff classification, United States-Mexico-Canada Trade Agreement (USMCA), and country of origin of wooden furniture.
The classification of two coffee tables and three dining tables from Mexico
The classification of dining tables from China
The classification of a side table from China
The tariff classification of a wooden chest of drawers from France
Revocation of NY N004954, NY N028531, NY N021597, NY L80593, NY N085595, NY B85455, NY N255629, NY N084056, NY F82793, and NY N149696; tariff classification of dining tables sold as a unit with chairs
The tariff classification of dressers from China
The tariff classification of seats and a table from China.
The tariff classification of desks from China.
The tariff classification of a Closet Wall Unit and Drawer Units from China.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →