The tariff classification of porch and patio furniture from Indonesia and China.
Issued June 2, 2000 by U.S. Customs and Border Protection.
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
The tariff classification of a 3 Tiered Standing Shelf from China.
The tariff classification of a rattan armchair from Indonesia.
The tariff classification of a metal and rattan chest from China.
The tariff classification of wicker furniture from Chile
The tariff classification of rattan sofas, chairs, and tables from China.
The tariff classification of bedroom furniture from Indonesia and China.
The tariff classification of rattan storage trunks from China.
The tariff classification of iron and rattan storage boxes from ChinaDear Ms. Blair:
The tariff classification of the "Strankorb" from Germany.
The tariff classification of a hanging file cart and a magazine basket 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 →