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The tariff classification of wooden furniture from Mexico. Dear Mr. Rodriguez:
Issued February 7, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardF8 F81976 (February 7, 2000)
Tariff classification
HTS codes: 9403.60.8080, 9403.50.9080, 9403.90.7000
Headings: 9403
Product description
The furniture items consist of five different furniture items. Photographs and descriptive literature accompanied your letter. All of the items are made of solid hardwood, ponderosa pine and birch pine and include the following styles; Item #5026 is a crown footboard, Item #5012 is a night stand with doors, Item #5013 is a bar trunk, Item #5009 is a large door chest and Item #5019 is a dresser.
CBP rationale
The applicable subheading for Item #5026, the crown footboard will be 9403.90.7000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other wooden furniture and parts thereof, parts, of wood. The applicable subheading for Item #5012 night stand, Item #5009 large door chest, and Item #5019 dresser, will be 9403.50.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wooden furniture of a kind used in the bedroom, other. The applicable subheading for Item #5013, bar trunk, will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other wooden furniture, other.
Full text
PD F81976 February 7, 2000 CLA-2-94:CL:PD:CO:TEB:F01 CATEGORY: Classification TARIFF NO.: 9403.50.9080; 9403.60.8080; 9403.90.7000 Orlando Rodriguez Almacenes Pitusa, Inc. P.O. Box 839 Hato Rey Station San Juan, PR 00919-0839 RE: The tariff classification of wooden furniture from Mexico. Dear Mr. Rodriguez: In your letter dated January 17, 2000, you requested a tariff classification ruling. The furniture items consist of five different furniture items. Photographs and descriptive literature accompanied your letter. All of the items are made of solid hardwood, ponderosa pine and birch pine and include the following styles; Item #5026 is a crown footboard, Item #5012 is a night stand with doors, Item #5013 is a bar trunk, Item #5009 is a large door chest and Item #5019 is a dresser. The applicable subheading for Item #5026, the crown footboard will be 9403.90.7000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other wooden furniture and parts thereof, parts, of wood. The duty rate will be free. The applicable subheading for Item #5012 night stand, Item #5009 large door chest, and Item #5019 dresser, will be 9403.50.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wooden furniture of a kind used in the bedroom, other. The duty rate will be free. - 2 - The applicable subheading for Item #5013, bar trunk, will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other wooden furniture, other. The duty rate will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have already been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, John M. Regan Service Port Director Cleveland, Ohio
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