G86043 G8 Ruling Active

The tariff classification of a collapsible table and collapsible chairs from China.

Issued January 9, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9403.20.0030, 9401.79.0015

Headings: 9403, 9401

Product description

The submitted samples are as follows: Item #W50B2798 Collapsible Table Item #W50B2843 Quad Camping Chair Item #W50B2845 Quad Camping Chair with armrest The table and chairs are each made of a tubular steel frame. The tabletop, seat and back portions of the chairs are made of 600D polyester fabric. The tabletop has two mesh pocket cup holders. The camping chair with armrest has one mesh pocket cup holder. The table and chairs are designed to be placed on the floor or ground. Your samples are being returned as requested.

CBP rationale

The applicable subheading for the collapsible table will be 9403.20.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: other metal furniture, other: other. The applicable subheading for the collapsible chairs will be 9401.79.0015, 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, outdoor: with textile covered cushions or textile seating or backing material: other.

Full text

NY G86043 January 9, 2001 CLA-2-94:RR:NC:SP:233 G86043 CATEGORY: Classification TARIFF NO.: 9403.20.0030; 9401.79.0015 Ms. Alice Liu Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a collapsible table and collapsible chairs from China. Dear Ms. Liu: In your letter dated December 2, 2000, you requested a tariff classification ruling. The submitted samples are as follows: Item #W50B2798 Collapsible Table Item #W50B2843 Quad Camping Chair Item #W50B2845 Quad Camping Chair with armrest The table and chairs are each made of a tubular steel frame. The tabletop, seat and back portions of the chairs are made of 600D polyester fabric. The tabletop has two mesh pocket cup holders. The camping chair with armrest has one mesh pocket cup holder. The table and chairs are designed to be placed on the floor or ground. Your samples are being returned as requested. The applicable subheading for the collapsible table will be 9403.20.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: other metal furniture, other: other. The rate of duty will be free. The applicable subheading for the collapsible chairs will be 9401.79.0015, 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, outdoor: with textile covered cushions or textile seating or backing material: 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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