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L81889 L8 Ruling Active

The tariff classification of a bistro table and a bistro chair from China.

Issued January 18, 2005 by U.S. Customs and Border Protection.

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L8 L81889 (January 18, 2005)

Tariff classification

HTS codes: 9403.80.6040, 9401.79.0045

Headings: 9403, 9401

Product description

The merchandise to be imported is as follows: Bistro table, a folding metal table with a mosaic top. Bistro chair, a folding metal chair with a mosaic seat. You have submitted pictures of the items with your request.

CBP rationale

The applicable subheading for the bistro table will be 9403.80.6040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Furniture of other materials… Other, Household. The applicable subheading for the bistro chair will be 9401.79.0045, HTS, which provides for “Seats, whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Other, Other: Household.

Full text

NY L81889 January 18, 2005 CLA-2-94:RR:NC:SP:233 L81889 CATEGORY: Classification TARIFF NO.: 9403.80.6040; 9401.79.0045 Mr. Steven H. Wang WHL Customs Broker Services 11222 S. La Cienega Blvd., Suite #355 Inglewood, CA 90304 RE: The tariff classification of a bistro table and a bistro chair from China. Dear Mr. Wang: In your letter dated December 27, 2004, on behalf of Maxcera Corp., you requested a tariff classification ruling. The merchandise to be imported is as follows: Bistro table, a folding metal table with a mosaic top. Bistro chair, a folding metal chair with a mosaic seat. You have submitted pictures of the items with your request. The applicable subheading for the bistro table will be 9403.80.6040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Furniture of other materials… Other, Household.” The rate of duty will be Free. The applicable subheading for the bistro chair will be 9401.79.0045, HTS, which provides for “Seats, whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Other, Other: Household.” The rate of duty will be Free. The merchandise in question may be subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. 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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