The tariff classification of unfinished wooden furniture from China.
Issued May 1, 2006 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9403.60.8080
Headings: 9403
Product description
The merchandise under consideration consists of unfinished wooden furniture items as follows: Item 41-500 is an End Table measuring 34”w x 19 7/8”d x 24”h. It features one drawer and is used at the end of a sofa or chair. Item 44-450 is a Hall Chest measuring 46”w x 37 ½”h x 19”d. It features two drawers and is used in hallways, foyers, and entranceways. Item 46-520 is a Foyer Chest measuring 32 ¾”w x 32 ¼”h x 19”d. It features two drawers and is used in hallways, foyers, entranceways, living rooms, and dining rooms as an accent item. Item 46-550 is a Buffet Chest measuring 50”w x 36”h x 20”d. It features two drawers and is used in dining rooms as an accent item. Item 49-400 is a Bookcase measuring 55”w x 91”h x 15 ½”d. It has two doors and three adjustable shelves and is used in living rooms, hallways and dining rooms as an accent item. You have submitted sketches of the items with your request.
CBP rationale
The applicable subheading for the above described unfinished wooden furniture items will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other wooden furniture: Other, Other.
Full text
NY M82966 May 1, 2006 CLA-2-94:RR:NC:SP:233 M82966 CATEGORY: Classification TARIFF NO.: 9403.60.8080 Mr. Chris Warren Mayland Court, LLC 114 Finishes First Road Spruce Pine, NC 28777 RE: The tariff classification of unfinished wooden furniture from China. Dear Mr. Warren: In your letter dated April 21, 2006, you requested a tariff classification ruling. The merchandise under consideration consists of unfinished wooden furniture items as follows: Item 41-500 is an End Table measuring 34”w x 19 7/8”d x 24”h. It features one drawer and is used at the end of a sofa or chair. Item 44-450 is a Hall Chest measuring 46”w x 37 ½”h x 19”d. It features two drawers and is used in hallways, foyers, and entranceways. Item 46-520 is a Foyer Chest measuring 32 ¾”w x 32 ¼”h x 19”d. It features two drawers and is used in hallways, foyers, entranceways, living rooms, and dining rooms as an accent item. Item 46-550 is a Buffet Chest measuring 50”w x 36”h x 20”d. It features two drawers and is used in dining rooms as an accent item. Item 49-400 is a Bookcase measuring 55”w x 91”h x 15 ½”d. It has two doors and three adjustable shelves and is used in living rooms, hallways and dining rooms as an accent item. You have submitted sketches of the items with your request. The applicable subheading for the above described unfinished wooden furniture items will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other wooden furniture: Other, Other.” The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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
More rulings on the same tariff codes
The tariff classification of a wooden cooler from China.
The tariff classification of a sample display unit.
The tariff classification of wall unit with glass shelves from China.
The tariff classification of "home theater console with built in fireplace" from China.
The tariff classification, NAFTA eligibility and country of origin of wood drying rack from Canada.
The tariff classification of various items used in playgrounds from Canada
The tariff classification of Poker Table from China.
The tariff classification of 2 in 1 picnic table and bench from China.
The tariff classification of a folding metal table with wooden veneered top from China.
The tariff classification of bathroom vanities and mirrors 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 →