J89065 J8 Ruling Active

The tariff classification of wicker furniture from Chile

Issued October 22, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9401.50.0040, 9403.80.3010

Headings: 9403, 9401

Product description

The merchandise to be imported consists of wicker furniture.

CBP rationale

The applicable subheading for wicker chairs will be 9401.50.0040, 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, Of rattan. The applicable subheading for other wicker furniture will be 9403.80.3010, 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, Of rattan: Household.

Full text

NY J89065 October 22, 2003 CLA-2-94:RR:NC:SP:233 J89065 CATEGORY: Classification TARIFF NO.: 9401.50.0040; 9403.80.3010 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 letter dated September 14, 2003, you requested a tariff classification ruling. The merchandise to be imported consists of wicker furniture. The applicable subheading for wicker chairs will be 9401.50.0040, 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, Of rattan.” The rate of duty will be free. The applicable subheading for other wicker furniture will be 9403.80.3010, 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, Of rattan: Household.” The rate of duty will be free. You have also requested a tariff classification ruling for wicker decoration items and cushions. In order for us to issue a tariff classification ruling, please submit samples of these items. 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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