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The tariff classification of wooden furniture from Costa Rica.
Issued March 8, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardD8 D88691 (March 8, 1999)
Tariff classification
HTS codes: 9403.60.8080, 9401.69.4030
Product description
The submitted photographs depict the following furniture items to be imported: Teak garden and patio furniture consisting of: 1. The Estate Group chairs 2. The Estate Group tables 3. The Titanic lounge chair 4. The Adirondacks chair and Adirondacks footrest 5. The Mission rocking chair 6. The Chippendale Rocker 7. The French Country curved back chair 8. The French Country dining side chair French Country dining armchair 9. The Kennebunkport chair and Kennebunkport footrest 10. The Teak Crosscut table Goncalo alves and Brazilian cherry interior furniture consisting of: 11. Curved edge goncalo alves table with teak butterfly 12. Brazilian cherry formal side tables
CBP rationale
The applicable subheading for the Estate Group chairs, the Titanic lounge chair, the Adirondacks chair and Adirondacks footrest (if packaged and sold together as a set), the Mission rocking chair, the Chippendale Rocker, the French Country curved back chair, the French Country dining side chair , the French Country dining armchair, the Kennebunkport chair and Kennebunkport footrest (if packaged and sold together as a set), will be 9401.69.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: other seats, with wooden frames: other: other: chairs: of teak, other. The applicable subheading for the Estate Group tables, the Teak Crosscut table, the curved edge goncalo alves table with teak butterfly and the Brazilian cherry formal side tables will be 9403.60.8080, HTS, which provides for other furniture and parts thereof: other wooden furniture: other, other.
Full text
NY D88691 March 8, 1999 CLA-2-94:RR:NC:SP:233 D88691 CATEGORY: Classification TARIFF NO.: 9401.69.4030; 9403.60.8080 Mr. Kevin Yardley Diamond Tropical Hardwoods Intl. 432 Brookside Dr. Perkasie, PA 18944 RE: The tariff classification of wooden furniture from Costa Rica. Dear Mr. Yardley: In your letter dated February 24, 1999, you requested a tariff classification ruling. The submitted photographs depict the following furniture items to be imported: Teak garden and patio furniture consisting of: 1. The Estate Group chairs 2. The Estate Group tables 3. The Titanic lounge chair 4. The Adirondacks chair and Adirondacks footrest 5. The Mission rocking chair 6. The Chippendale Rocker 7. The French Country curved back chair 8. The French Country dining side chair French Country dining armchair 9. The Kennebunkport chair and Kennebunkport footrest 10. The Teak Crosscut table Goncalo alves and Brazilian cherry interior furniture consisting of: 11. Curved edge goncalo alves table with teak butterfly 12. Brazilian cherry formal side tables The applicable subheading for the Estate Group chairs, the Titanic lounge chair, the Adirondacks chair and Adirondacks footrest (if packaged and sold together as a set), the Mission rocking chair, the Chippendale Rocker, the French Country curved back chair, the French Country dining side chair , the French Country dining armchair, the Kennebunkport chair and Kennebunkport footrest (if packaged and sold together as a set), will be 9401.69.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: other seats, with wooden frames: other: other: chairs: of teak, other. The rate of duty will be free. The applicable subheading for the Estate Group tables, the Teak Crosscut table, the curved edge goncalo alves table with teak butterfly and the Brazilian cherry formal side tables will be 9403.60.8080, HTS, which provides for other furniture and parts thereof: other wooden furniture: other, other. The rate of duty will be free. 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 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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