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The tariff classification of furniture “feet” from India.
Issued February 14, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardF8 F83030 (February 14, 2000)
Tariff classification
HTS codes: 9403.90.5000
Headings: 9403
Product description
The submitted sample consists of one pair of Barnslig Furniture feet, IKEA Article #50025098. They are made of 100% nylon foam with a latex coating. Each foot is webbed shaped, with an opening at the top for insertion of a chair or table leg. The feet are sold in your Children’s department as decorative “feet” for furniture. They are designed and have no other use but as parts of furniture. A photograph depicting the furniture feet on a chair was submitted with your request.
CBP rationale
The applicable subheading for the furniture “feet” will be 9403.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: parts: other: of rubber or plastics: other.
Full text
NY F83030 February 14, 2000 CLA-2-94:RR:NC:SP:233 F83030 CATEGORY: Classification TARIFF NO.: 9403.90.5000 Ms. Laura Yeager IKEA Wholesale Plymouth Commons 496 W. Germantown Pike Plymouth Meeting, PA 17462 RE: The tariff classification of furniture “feet” from India. Dear Ms. Yeager: In your letter dated February 8, 2000, you requested a tariff classification ruling. The submitted sample consists of one pair of Barnslig Furniture feet, IKEA Article #50025098. They are made of 100% nylon foam with a latex coating. Each foot is webbed shaped, with an opening at the top for insertion of a chair or table leg. The feet are sold in your Children’s department as decorative “feet” for furniture. They are designed and have no other use but as parts of furniture. A photograph depicting the furniture feet on a chair was submitted with your request. The applicable subheading for the furniture “feet” will be 9403.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: parts: other: of rubber or plastics: 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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