The tariff classification of glass tables from Taiwan.
Issued February 5, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9403.89.6010
Headings: 9403
Product description
Item number T784-0 is described as the “Kelsey Oval Cocktail Table.” Item number T784-6 is described as the “Kelsey Round End Table.” These items are constructed of glass tops, wood legs and a metal frame. Both tables also incorporate a second glass shelf. Based on the submitted literature and component material breakdown, the glass imparts the essential character.
CBP rationale
The applicable subheading for the oval cocktail table and the round end table will be 9403.89.6010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: .
Full text
N022615 February 5, 2008 CLA-2-93:OT:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.89.6010 Ms. Kelly Stankey Ashley Furniture Industries, Inc. One Ashley Way Arcadia, WI 54612 RE: The tariff classification of glass tables from Taiwan. Dear Ms. Stankey: In your letter dated January 30, 2008, you requested a tariff classification ruling. Item number T784-0 is described as the “Kelsey Oval Cocktail Table.” Item number T784-6 is described as the “Kelsey Round End Table.” These items are constructed of glass tops, wood legs and a metal frame. Both tables also incorporate a second glass shelf. Based on the submitted literature and component material breakdown, the glass imparts the essential character. The applicable subheading for the oval cocktail table and the round end table will be 9403.89.6010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: .Furniture of other materials, including cane, osier or similar materials: 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
More rulings on the same tariff codes
The tariff classification of an insulated cooler from China.
The tariff classification of bed frames from China.
The tariff classification of a sliding closet mirror; NAFTA preferential duty treatment; and country of origin.
The tariff classification of a bed from China.
The tariff classification of an outdoor fire pit from China.
The tariff classification of a Pack-N-Play Sports “portable playard” from China.
The tariff classification of a headboard from China.
The tariff classification of hammocks from China
The tariff classification of a collapsible yard bag from India. Correction to Ruling Number N244830.
The tariff classification of a pop-up organizer 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 →