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The tariff classification of chairs and table from China.
Issued September 4, 1998 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardD8 D82092 (September 4, 1998)
Tariff classification
HTS codes: 9403.20.0010, 9401.71.0010
Product description
The items to be imported are as follows: 1. Folding bridge chairs, each consisting of a frame made of aluminum tubing with a back and seat made from either plywood or masonite. The chair back and seat will have polyurethane padding and will be covered with expanded vinyl, woven synthetic velour, or woven cotton velour. 2. Folding bridge tables, each made with aluminum tubing framework and legs. The tabletop will be made from either plywood or masonite. The tabletop will have polyurethane padding and will be covered either with expanded vinyl, woven synthetic velour, or woven cotton velour.
CBP rationale
The applicable subheading for the folding chairs will be 9401.71.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other seats, with metal frames: upholstered: household. The applicable subheading for the folding tables will be 9403.20.0010, HTS, which provides for other furniture and parts thereof: other metal furniture, household.
Full text
NY D82092 September 4, 1998 CLA-2-94:RR:NC:SP:233 D82092 CATEGORY: Classification TARIFF NO.: 9401.71.0010; 9403.20.0010 Mr. Abraham Dwek Telescope Structures, Inc. 109 Phillips Avenue Deal, NJ 07723 RE: The tariff classification of chairs and table from China. Dear Mr. Dwek: In your undated letter, received by this office on September 3, 1998, you requested a tariff classification ruling. The items to be imported are as follows: 1. Folding bridge chairs, each consisting of a frame made of aluminum tubing with a back and seat made from either plywood or masonite. The chair back and seat will have polyurethane padding and will be covered with expanded vinyl, woven synthetic velour, or woven cotton velour. 2. Folding bridge tables, each made with aluminum tubing framework and legs. The tabletop will be made from either plywood or masonite. The tabletop will have polyurethane padding and will be covered either with expanded vinyl, woven synthetic velour, or woven cotton velour. The applicable subheading for the folding chairs will be 9401.71.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other seats, with metal frames: upholstered: household. The rate of duty will be 0.8% ad valorem. The applicable subheading for the folding tables will be 9403.20.0010, HTS, which provides for other furniture and parts thereof: other metal furniture, household. The rate of duty will be 0.8% ad valorem. In your letter you also request the tariff classification of a carrying case. Please submit a sample of the carrying case, as we are unable to determine the proper classification of the item based on the submitted drawing. 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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