The tariff classification of a stool, a bridge table and chair set, and a folding stool from China.
Issued March 20, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9403.20.0010, 9401.79.0050, 9401.71.0010
GRI rules applied: GRI 3
Product description
The submitted literature depicts the following items to be imported: Item #C-35-C-0077 is a steel tube stool with a back and a padded seat measuring 300 x 370 x 740mm. The steel tube measures 19mm in diameter. Item #C-35-C-0078 is a 5-piece bridge table and chair set which includes 4 folding chairs with padded seats measuring 44cmW x 42cmD x 76cmH, and a folding table measuring 86cmW x 80cmD x 70cmH. The table and chairs have powder coated steel tube frames. Item #C-35-C-0048 is a matte finish steel folding stool with a back. Regarding Item #C-35-C-0078, the 5-piece bridge table and chair set, based on the submitted literature, the component material in chief value and weight is the steel. The table and chairs are packaged in one carton and sold at retail as a set. Since the table and chair set is a set with no essential character, it will therefore be classified under General Rules of Interpretation 3 (c) which states: When goods cannot be classified by reference to 3(a) or 3(b) they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this instance, the classification for the table is last.
CBP rationale
The applicable subheading for Item #C-35-C-0077, the steel tube stool, will be 9401.71.0010, 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 metal frames: Upholstered, Household. The applicable subheading for Item #C-35-C-0078, the 5-piece bridge table and chair set will be 9403.20.0010, HTS, which provides for Other furniture and parts thereof: Other metal furniture, Other. The applicable subheading for Item #C-35-C-0048, the matte finish steel folding stool, will be 9401.79.0050, 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: Other: Other: Other.
Full text
NY F84268 March 20, 2000 CLA-2-94:RR:NC:SP:233 F84268 CATEGORY: Classification TARIFF NO.: 9401.71.0010; 9403.20.0010; 9401.79.0050 Mr. Orlando Rodriguez Almacenes Pitusa P.O. Box 839 Hato Rey Station San Juan, PR 00919-0839 RE: The tariff classification of a stool, a bridge table and chair set, and a folding stool from China. Dear Mr. Rodriguez: In your letter dated March 3, 2000, you requested a tariff classification ruling. The submitted literature depicts the following items to be imported: Item #C-35-C-0077 is a steel tube stool with a back and a padded seat measuring 300 x 370 x 740mm. The steel tube measures 19mm in diameter. Item #C-35-C-0078 is a 5-piece bridge table and chair set which includes 4 folding chairs with padded seats measuring 44cmW x 42cmD x 76cmH, and a folding table measuring 86cmW x 80cmD x 70cmH. The table and chairs have powder coated steel tube frames. Item #C-35-C-0048 is a matte finish steel folding stool with a back. Regarding Item #C-35-C-0078, the 5-piece bridge table and chair set, based on the submitted literature, the component material in chief value and weight is the steel. The table and chairs are packaged in one carton and sold at retail as a set. Since the table and chair set is a set with no essential character, it will therefore be classified under General Rules of Interpretation 3 (c) which states: When goods cannot be classified by reference to 3(a) or 3(b) they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this instance, the classification for the table is last. The applicable subheading for Item #C-35-C-0077, the steel tube stool, will be 9401.71.0010, 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 metal frames: Upholstered, Household. The rate of duty will be free. The applicable subheading for Item #C-35-C-0078, the 5-piece bridge table and chair set will be 9403.20.0010, HTS, which provides for Other furniture and parts thereof: Other metal furniture, Other. The rate of duty will be free. The applicable subheading for Item #C-35-C-0048, the matte finish steel folding stool, will be 9401.79.0050, 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: Other: 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
More rulings on the same tariff codes
The tariff classification of a chair with an attached bag from China.
The tariff classification of an indoor temple and two stools from India
The tariff classification of folding chair from China.
The tariff classification of Kidco Playpod from China.
The tariff classification of patio table and chair sets from China.
The tariff classification of a patio loveseat/pergola from China.
The tariff classification of a fiberglass table and metal chair from China.
The tariff classification of furniture from China.
The tariff classification of a loveseat set from China.
The tariff classification of a barstool from China.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →