The tariff classification of patio furniture from China. Dear Mr. Vroman:
Issued December 30, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9401.79.0005, 9403.20.0010
Product description
The imported patio furniture consists of various styles of outdoor tables, chairs, an ottoman, and a lounger. The tables are constructed of an aluminum frame and glass top. The chair, ottoman (footstool), and lounger have aluminum frames and the seat portion will be either textile material or include textile covered cushions. This furniture is designed to be placed on the floor or ground.
CBP rationale
The applicable subheading for the chairs and loungers will be 9401.79.0005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other seats, with metal frames; other, outdoor; with textile covered cushions or textile seating or backing material; household. The applicable subheading for the metal table and the ottoman will be 9403.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other metal furniture, household.
Full text
PD I88723 December 30, 2002 CLA-2-94:CL:PD:CO:TEB:F01 CATEGORY: Classification TARIFF NO.: 9401.79.0005, 9403.20.0010 Paul Vroman Danzas AEI Customs Brokerage Services 2660 20th Street Port Huron, MI 48060 RE: The tariff classification of patio furniture from China. Dear Mr. Vroman: In your letter dated December 4, 2002, filed on behalf of Royal Alliance, Incorporated, you requested a tariff classification ruling. The imported patio furniture consists of various styles of outdoor tables, chairs, an ottoman, and a lounger. The tables are constructed of an aluminum frame and glass top. The chair, ottoman (footstool), and lounger have aluminum frames and the seat portion will be either textile material or include textile covered cushions. This furniture is designed to be placed on the floor or ground. The applicable subheading for the chairs and loungers will be 9401.79.0005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other seats, with metal frames; other, outdoor; with textile covered cushions or textile seating or backing material; household. The duty rate will be free. 2 – The applicable subheading for the metal table and the ottoman will be 9403.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other metal furniture, household. The duty rate will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter 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 Field National Import Specialist Sharon Browarek at 440-891-3824 or National Import Specialist Lawrence Mushinske at 646-733-3036. Sincerely, John M. Regan Service Port Director Cleveland, Ohio
More rulings on the same tariff codes
The tariff classification of a five piece patio set from China.
The tariff classification of plastic portable greenhouses from China.
The tariff classification of plant stand from China.
The tariff classification of a Children’s Activity Table Set from Hong Kong.
The tariff classification of a home organizing caddy from China. Dear Ms. Peirce:
The tariff classification of an etagere/spacesaver from China.
The tariff classification of a Storage Tower from China.
The tariff classification of a Corner Bathroom Organizer from China.
The tariff classification of a Shower Organizer from China.
The tariff classification of rolling storage chests 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 →