The tariff classification of paintings from Vietnam and wooden furniture from Indonesia.
Issued August 27, 2001 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9701.10.0000, 9403.60.8080, 9401.69.4010, 9401.69.6010
Product description
The tariff classification of paintings from Vietnam and wooden furniture from Indonesia.
CBP rationale
The applicable subheading for the paintings will be 9701.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for paintings, drawings and pastels, executed entirely by hand. The applicable subheading for wooden desks and tables will be 9403.60.8080, HTS, which provides for other furniture and parts thereof: other wooden furniture: other, other. The applicable subheading for wooden chairs made of teak will be 9401.69.4010, HTS, which provides for seats, whether or not convertible into beds, and parts thereof: other seats, with wooden frames: other: other: chairs: of teak, household. The applicable subheading for other wooden chairs will be 9401.69.6010, HTS, which provides for seats, whether or not convertible into beds, and parts thereof: other seats, with wooden frames: other: other: chairs: other, household.
Full text
NY H85166 August 27, 2001 CLA-2-97:RR:NC:SP:233 H85166 CATEGORY: Classification TARIFF NO.: 9701.10.0000; 9403.60.8080; 9401.69.4010; 9401.69.6010 Mr. Peter Goggin Terra Firma 514 Guerrero St. San Francisco, CA 94110 RE: The tariff classification of paintings from Vietnam and wooden furniture from Indonesia. Dear Mr. Goggin: In your letter dated August 12, 2001, you requested a ruling on tariff classification. The merchandise to be imported is as follows: Paintings on canvas executed by hand with wood frames Various furniture made of wood (teak or mahogany) The applicable subheading for the paintings will be 9701.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for paintings, drawings and pastels, executed entirely by hand. The rate of duty will be free. The applicable subheading for wooden desks and tables will be 9403.60.8080, HTS, which provides for other furniture and parts thereof: other wooden furniture: other, other. The rate of duty will be free. The applicable subheading for wooden chairs made of teak will be 9401.69.4010, HTS, which provides for seats, whether or not convertible into beds, and parts thereof: other seats, with wooden frames: other: other: chairs: of teak, household. The rate of duty will be free. The applicable subheading for other wooden chairs will be 9401.69.6010, HTS, which provides for seats, whether or not convertible into beds, and parts thereof: other seats, with wooden frames: other: other: chairs: other, household. The rate of duty will be free. At the present time, there are no requirements or restrictions on paintings or wooden furniture imported into the United States. 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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