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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 F88443 (June 2, 2000)
Tariff classification
HTS codes: 9401.50.0040, 9403.80.3010
Product description
The submitted photograph depicts porch and patio furniture made of hand-woven wicker fibers woven over a rattan frame. The furniture items include a loveseat, chair, ottoman, coffee table and end table. The coffee table and end table have glass tabletops.
CBP rationale
The applicable subheading for the loveseat, chair and ottoman will be 9401.50.0040, 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: seats of cane, osier, bamboo or similar materials, of rattan. The applicable subheading for the coffee table and end table will be 9403.80.3010, HTS, which provides for other furniture and parts thereof: furniture of other materials, including cane, osier, bamboo or similar materials: of cane, osier, bamboo or similar materials, of rattan: household.
Full text
NY F88443 June 2, 2000 CLA-2-94:RR:NC:SP:233 F88443 CATEGORY: Classification TARIFF NO.: 9401.50.0040; 9403.80.3010 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 hand-woven wicker fibers woven over a rattan frame. The furniture items include a loveseat, chair, ottoman, coffee table and end table. The coffee table and end table have glass tabletops. The applicable subheading for the loveseat, chair and ottoman will be 9401.50.0040, 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: seats of cane, osier, bamboo or similar materials, of rattan. The rate of duty will be free. The applicable subheading for the coffee table and end table will be 9403.80.3010, HTS, which provides for other furniture and parts thereof: furniture of other materials, including cane, osier, bamboo or similar materials: of cane, osier, bamboo or similar materials, of rattan: 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
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