I84085 I8 Ruling Active

The tariff classification of furniture from China.

Issued July 16, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9403.70.8010, 9401.79.0050

Headings: 9403, 9401

Product description

The merchandise to be imported the following furniture items made of woven resin wicker on metal frames: Chairs, Sofas, Rocking Chairs and other seats without cushion with loose cushions (not upholstered) Tables

CBP rationale

The applicable subheading for the chairs, sofas, rocking chairs and other seats, without cushion or with loose cushions, will be 9401.79.0050, 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: other. The applicable subheading for the tables will be 9403.70.8010, HTS, which provides for other furniture and parts thereof: furniture of plastics: other, household.

Full text

NY I84085 July 16, 2002 CLA-2-94:RR:NC:SP:233 I84085 CATEGORY: Classification TARIFF NO.: 9401.79.0050; 9403.70.8010 Mr. Steven Sauer Grand Basket Co., Inc. 53-06 Grand Avenue Maspeth, NY 11378 RE: The tariff classification of furniture from China. Dear Mr. Sauer: In your letter dated July 11, 2002, you requested a tariff classification ruling. The merchandise to be imported the following furniture items made of woven resin wicker on metal frames: Chairs, Sofas, Rocking Chairs and other seats without cushion with loose cushions (not upholstered) Tables The applicable subheading for the chairs, sofas, rocking chairs and other seats, without cushion or with loose cushions, will be 9401.79.0050, 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: other. The rate of duty will be free. The applicable subheading for the tables 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 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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