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The tariff classification of porch and patio furniture from Indonesia and China.
Issued June 2, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardF8 F88440 (June 2, 2000)
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 loveseat, chair, coffee table and end table.
CBP rationale
The applicable subheading for the loveseat and chair 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 F88440 June 2, 2000 CLA-2-94:RR:NC:SP:233 F88440 CATEGORY: Classification TARIFF NO.: 9401.79.0045; 9403.70.8010 Ms. Kathleen Forte Wickerhill P.O. Box 141842 Gainesville, FL 32614-1842 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 loveseat, chair, coffee table and end table. The applicable subheading for the loveseat and chair 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
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