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The tariff classification of a shell table from England.
Issued October 6, 1998 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardD8 D82873 (October 6, 1998)
Tariff classification
HTS codes: 9403.80.6080
Headings: 9403
Product description
The furniture item to be imported consists of the shell table, catalogue number H857 (vendor style number "Coral C3 Table"). The table is made of American white ash and contains various shells. The shells are under a sheet of glass and cannot be removed. The shell table is a composite article that prima facie appears to be classifiable under more than one heading, each equally specific. Classification will accordingly be determined on the basis of that portion of the article which imparts the essential character. We have concluded that there is no essential character for this composite article. Therefore, it shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this instance the classification for furniture of other materials occurs last.
CBP rationale
The applicable subheading for the shell table will be 9403.80.6080, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: furniture of other materials.
Full text
NY D82873 October 6, 1998 CLA-2-94:RR:NC:SP:233 D82873 CATEGORY: Classification TARIFF NO.: 9403.80.6080 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a shell table from England. Dear Mr. Hoffacker: In your letter dated September 25, 1998, on behalf of Winterthur Museum, you requested a tariff classification ruling. The furniture item to be imported consists of the shell table, catalogue number H857 (vendor style number "Coral C3 Table"). The table is made of American white ash and contains various shells. The shells are under a sheet of glass and cannot be removed. The shell table is a composite article that prima facie appears to be classifiable under more than one heading, each equally specific. Classification will accordingly be determined on the basis of that portion of the article which imparts the essential character. We have concluded that there is no essential character for this composite article. Therefore, it shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this instance the classification for furniture of other materials occurs last. The applicable subheading for the shell table will be 9403.80.6080, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: furniture of other materials... other, other. The rate of duty will be 0.8% 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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