The tariff classification of porch and patio furniture from Indonesia and China.
Issued May 31, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9403.70.8010, 9401.79.0045
Product description
The submitted photograph depicts porch and patio furniture made of tubular aluminum frames wrapped in vinyl/resin fibers. The furniture items include a sofa, loveseat, chair, coffee table, end table, ottoman and rocker.
CBP rationale
The applicable subheading for the sofa, loveseat, chair, ottoman and rocker will be 9401.79.0045, 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: other, other: household. The applicable subheading for the coffee table and end table will be 9403.70.8010, HTS, which provides for other furniture and parts thereof: furniture of plastics: other, household.
Full text
NY F87560 May 31, 2000 CLA-2-94:RR:NC:SP:233 F87560 CATEGORY: Classification TARIFF NO.: 9401.79.0045; 9403.70.8010 Ms. Kathleen Forte Wickerhill P.O. Box 141842 Gainesville, FL 32614-6393 RE: The tariff classification of porch and patio furniture from Indonesia and China. Dear Ms. Forte: In your letter dated April 19, 2000, you requested a tariff classification ruling. The submitted photograph depicts porch and patio furniture made of tubular aluminum frames wrapped in vinyl/resin fibers. The furniture items include a sofa, loveseat, chair, coffee table, end table, ottoman and rocker. The applicable subheading for the sofa, loveseat, chair, ottoman and rocker will be 9401.79.0045, 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: other, other: household. The rate of duty will be free. The applicable subheading for the coffee table and end table 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. 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 universal gaming storage tower from China.
The tariff classification of compost tumbler from China.
The tariff classification of an outdoor storage chest from China.
The tariff classification of a storage trunk from China.
The tariff classification of baby bath/ changing table from China.
The tariff classification of a PVC storage shelf from China.
The tariff classification of a pedestal table from China.
The tariff classification of a modular drawer system from China.
The tariff classification of tables from China.
The tariff classification of modular organizers 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 →