The tariff classification of a fiberglass table and metal chair from China.
Issued June 20, 2007 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9403.70.4010, 9401.71.0010
Product description
Item number D557-15B is described as the “Ladora Table Base.” This item is constructed with four decorative pieces, a circular base and a decorative ring, which are all made primarily of fiberglass. The table base may be shipped with or without the corresponding glass tabletop (Ashley item D557-15T). Item number D557-01 is described as the “Ladora Side Chair.” It is a metal- framed chair with decorative fiberglass pieces on the back and legs. It has an upholstered polyester and cotton seat.
CBP rationale
The applicable subheading for the table base whether shipped separately or with the glass top will be 9403.70.4010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastics, Of reinforced or laminated plastics, Household. The applicable subheading for the side chair will be 9401.71.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9402) whether or not convertible into beds, and parts thereof: Other seats with metal frames: Upholstered, Household.
Full text
N012696 June 20, 2007 CLA-2-94:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.70.4010; 9401.71.0010 Melissa S. Bautch Classification Coordinator Ashley Furniture Industries, Inc. One Ashley Way Arcadia, WI 54612 RE: The tariff classification of a fiberglass table and metal chair from China. Dear Ms. Bautch: In your letter dated June 13, 2007 you requested a tariff classification ruling. Item number D557-15B is described as the “Ladora Table Base.” This item is constructed with four decorative pieces, a circular base and a decorative ring, which are all made primarily of fiberglass. The table base may be shipped with or without the corresponding glass tabletop (Ashley item D557-15T). Item number D557-01 is described as the “Ladora Side Chair.” It is a metal- framed chair with decorative fiberglass pieces on the back and legs. It has an upholstered polyester and cotton seat. The applicable subheading for the table base whether shipped separately or with the glass top will be 9403.70.4010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastics, Of reinforced or laminated plastics, Household.” The rate of duty will be free. The applicable subheading for the side chair will be 9401.71.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9402) whether or not convertible into beds, and parts thereof: Other seats with metal frames: Upholstered, Household.” 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
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