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The tariff classification of tables from China.
Issued February 4, 2008 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N022407 (February 4, 2008)
Tariff classification
HTS codes: 9403.70.8010, 9403.60.8080
Headings: 9403
Product description
You submitted literature for two tables. The first, item number T443-1 is described as the “Margilles Rectangular Cocktail Table.” It consists of an ornate wooden and poly base and a metal top frame which supports a glass top. The base incorporates one drawer. Item number T443-4 is described as the “Margilles Sofa Table.” It consists of an ornate wooden and poly base and a metal top frame which supports a glass top. Based on the appearance and composition breakdown of both tables, it is the wood which imparts the essential character. A third table, item number T443-6 is described as the “Margilles Round End Table.” It consists of an ornate wooden and poly base and a metal top frame which supports a glass top. Component breakdowns have been provided which find the wooden portion to account for only 6% of the weight and 8% of the value. For this item, the poly portion consists of 29% of the weight and 48.2% of the value. Although the glass top accounts for a large part of the weight of this table, it is found that the plastic imparts the essential character because of its ornate style and greater value.
CBP rationale
The applicable subheading for the cocktail table style number T443-1 and the sofa table style number T443-4 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 applicable subheading for the end table style number T443-6 will be 9403.70.8010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastics: Other: Household.
Full text
N022407 February 4, 2008 CLA-2-94:OT:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.60.8080; 9403.70.8010 Ms. Kelly Stankey Ashley Furniture Industries, Inc. One Ashley Way Arcadia, WI 54612 RE: The tariff classification of tables from China. Dear Ms. Stankey: In your letter dated January 25, 2008, you requested a tariff classification ruling. You submitted literature for two tables. The first, item number T443-1 is described as the “Margilles Rectangular Cocktail Table.” It consists of an ornate wooden and poly base and a metal top frame which supports a glass top. The base incorporates one drawer. Item number T443-4 is described as the “Margilles Sofa Table.” It consists of an ornate wooden and poly base and a metal top frame which supports a glass top. Based on the appearance and composition breakdown of both tables, it is the wood which imparts the essential character. A third table, item number T443-6 is described as the “Margilles Round End Table.” It consists of an ornate wooden and poly base and a metal top frame which supports a glass top. Component breakdowns have been provided which find the wooden portion to account for only 6% of the weight and 8% of the value. For this item, the poly portion consists of 29% of the weight and 48.2% of the value. Although the glass top accounts for a large part of the weight of this table, it is found that the plastic imparts the essential character because of its ornate style and greater value. The applicable subheading for the cocktail table style number T443-1 and the sofa table style number T443-4 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. The applicable subheading for the end table style number T443-6 will be 9403.70.8010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastics: Other: 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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