This ruling has been revoked and is no longer current.
Superseded by {H271649}.
The tariff classification of chairs, a table and a barstool from Taiwan.
Issued February 22, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardF8 F82793 (February 22, 2000)
Tariff classification
HTS codes: 9403.70.8010, 9401.80.4025, 9401.71.0010
Product description
The submitted literature depicts the following items to be imported: 1. Item #W-50-B-2643 is a bistro set consisting of two plastic chairs and one plastic table. The chairs each measure 16 ½” x 16 ½” x 37 ¾” and the table measures 27” round x 26 ½” H. Since they are not packaged together for retail sale, the items do not constitute a set for classification purposes. Therefore, the chairs and the table are separately classifiable. 2. Item #W-35-C-3178 is a barstool made of a tubular metal with powder coating and a seat with a vinyl padded cushion. The stool measures 15 ¾” in diameter by 29” H.
CBP rationale
The applicable subheading for the chairs in Item #W-50-B-2643 will be 9401.80.4025, 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: of rubber or plastics: other, outdoor: other: household. The applicable subheading for the table in Item #W-50-B-2643 will be 9403.70.8010, HTS, which provides for other furniture and parts thereof: furniture of plastics: other, household. The applicable subheading for the barstool, Item #W-35-C-3178, will be 9401.71.0010, HTS, which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: other seats, with metal frames: upholstered, household.
Full text
NY F82793 February 22, 2000 CLA-2-94:RR:NC:SP:233 F82793 CATEGORY: Classification TARIFF NO.: 9401.80.4025; 9403.70.8010; 9401.71.0010 Mr. Orlando Rodriguez Almacenes Pitusa P.O. Box 839 Hato Rey Station San Juan, PR 00919-0839 RE: The tariff classification of chairs, a table and a barstool from Taiwan. Dear Mr. Rodriguez: In your letter dated February 9, 2000, you requested a tariff classification ruling. The submitted literature depicts the following items to be imported: 1. Item #W-50-B-2643 is a bistro set consisting of two plastic chairs and one plastic table. The chairs each measure 16 ½” x 16 ½” x 37 ¾” and the table measures 27” round x 26 ½” H. Since they are not packaged together for retail sale, the items do not constitute a set for classification purposes. Therefore, the chairs and the table are separately classifiable. 2. Item #W-35-C-3178 is a barstool made of a tubular metal with powder coating and a seat with a vinyl padded cushion. The stool measures 15 ¾” in diameter by 29” H. The applicable subheading for the chairs in Item #W-50-B-2643 will be 9401.80.4025, 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: of rubber or plastics: other, outdoor: other: household. The rate of duty will be free. The applicable subheading for the table in Item #W-50-B-2643 will be 9403.70.8010, HTS, which provides for other furniture and parts thereof: furniture of plastics: other, household. The rate of duty will be free. The applicable subheading for the barstool, Item #W-35-C-3178, will be 9401.71.0010, HTS, which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: other seats, with metal frames: upholstered, household. 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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