J84676 J8 Ruling Active

The tariff classification of wicker furniture from Chile.

Issued May 27, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9403.80.3030, 9401.50.0080

Headings: 9403, 9401

Product description

The merchandise to be imported is wicker furniture. Some of the furniture is made of wicker and metal. Most of it is woven wicker on a frame of wood. You have submitted photographs of sample chairs.

CBP rationale

The applicable subheading for chairs made of wicker and wood or wicker and metal will be 9401.50.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Seats, whether or not convertible into beds, and parts thereof: Seats of cane, osier, bamboo or similar materials, Other. The applicable subheading for other furniture made of wicker and wood or wicker and metal will be 9403.80.3030, 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, Other: Household.

Full text

NY J84676 May 27, 2003 CLA-2-94:RR:NC:SP:233 J84676 CATEGORY: Classification TARIFF NO.: 9401.50.0080; 9403.80.3030 Ms. Marcela Cordero 5 East Ave., Apt. 5G Larchmont, NY 10538 RE: The tariff classification of wicker furniture from Chile. Dear Ms. Cordero: In your undated letter, received by us on May 20, 2003, you requested a tariff classification ruling. The merchandise to be imported is wicker furniture. Some of the furniture is made of wicker and metal. Most of it is woven wicker on a frame of wood. You have submitted photographs of sample chairs. The applicable subheading for chairs made of wicker and wood or wicker and metal will be 9401.50.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Seats, whether or not convertible into beds, and parts thereof: Seats of cane, osier, bamboo or similar materials, Other.” The rate of duty will be free. The applicable subheading for other furniture made of wicker and wood or wicker and metal will be 9403.80.3030, 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, 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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