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L85901 L8 Ruling Active

The tariff classification of a Classic Side Table from China.

Issued July 1, 2005 by U.S. Customs and Border Protection.

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L8 L85901 (July 1, 2005)

Tariff classification

HTS codes: 9403.60.8080

Headings: 9403

Product description

The merchandise to be imported is identified as Classic Side Table #50530. It is a round accent table that features a cherry wood veneer finish with brass-like edging and Queen Ann style legs. It measures approximately 11¾” x 11¾” x 21½” h overall and is made of fiberboard and PVC. It can be placed in front of a window, next to a couch or chair or in a foyer to hold a potted plant, lamp, mail, etc. You have submitted a picture of the table with your request.

CBP rationale

The applicable subheading for the Classic Side Table will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Other wooden furniture: Other, Other.

Full text

NY L85901 July 1, 2005 CLA-2-94:RR:NC:SP:233 L85901 CATEGORY: Classification TARIFF NO.: 9403.60.8080 Ms. Francine Marcoux Hampton Direct P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a Classic Side Table from China. Dear Ms. Marcoux: In your letter dated June 24, 2005, you requested a tariff classification ruling. The merchandise to be imported is identified as Classic Side Table #50530. It is a round accent table that features a cherry wood veneer finish with brass-like edging and Queen Ann style legs. It measures approximately 11¾” x 11¾” x 21½” h overall and is made of fiberboard and PVC. It can be placed in front of a window, next to a couch or chair or in a foyer to hold a potted plant, lamp, mail, etc. You have submitted a picture of the table with your request. The applicable subheading for the Classic Side Table will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Other wooden furniture: Other, Other.” 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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