F85038 F8 Ruling Active

The tariff classification of folding tables from Taiwan.

Issued April 4, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9403.70.8030

Headings: 9403

Product description

The submitted literature depicts folding tables, models #2950, 2951, 2952 and 2955. The tables are made of a steel frame with a powder-coated finish and a blow molded polyethylene plastic top. They are intended for indoor/outdoor use. The differences in the models are the color and the packaging. Some are packed in a master pack with 20 per carton and some are packed one per box.

CBP rationale

The applicable subheading for the folding tables will be 9403.70.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: furniture of plastics: other, other.

Full text

NY F85038 April 4, 2000 CLA-2-94:RR:NC:SP:233 F85038 CATEGORY: Classification TARIFF NO.: 9403.70.8030 Mr. Byron Brown Lifetime Products, Inc. P.O. Box 160010 Clearfield, UT 84016-0010 RE: The tariff classification of folding tables from Taiwan. Dear Mr. Brown: In your letter dated March 24, 2000, you requested a tariff classification ruling. The submitted literature depicts folding tables, models #2950, 2951, 2952 and 2955. The tables are made of a steel frame with a powder-coated finish and a blow molded polyethylene plastic top. They are intended for indoor/outdoor use. The differences in the models are the color and the packaging. Some are packed in a master pack with 20 per carton and some are packed one per box. The applicable subheading for the folding tables will be 9403.70.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: furniture of plastics: 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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