N014372 N0 Ruling Active

The tariff classification of a picnic table from China.

Issued July 19, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9403.60.8080

Headings: 9403

Product description

You have submitted a photograph of a children’s picnic table, style number 29A8K. It is made of wood and measures 25.56 inches in length, 35 inches in width and 19 inches in height. It sits on the ground and has an attached bench on both sides of the table.

CBP rationale

The applicable subheading for the picnic table will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other wooden furniture, Other, Other”.

Full text

N014372 July 19, 2007 CLA-2-94:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.60.8080 Ms. Marsha Ann McCabe Midwest Gloves and Gear 835 Industrial Road P.O. Box 260 Chillicothe, Missouri 64601 RE: The tariff classification of a picnic table from China. Dear Ms. McCabe: In your letter dated July 16, 2007 you requested a tariff classification ruling. You have submitted a photograph of a children’s picnic table, style number 29A8K. It is made of wood and measures 25.56 inches in length, 35 inches in width and 19 inches in height. It sits on the ground and has an attached bench on both sides of the table. The applicable subheading for the picnic table will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “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

View original on CBP CROSS →

More rulings on the same tariff codes

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 →