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The tariff classification of a pedestal table from China.
Issued March 11, 2008 by U.S. Customs and Border Protection.
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Copies to clipboardN0 N023760 (March 11, 2008)
Tariff classification
HTS codes: 9403.70.8010, 9403.60.8080, 9403.90.7000
Headings: 9403
Product description
You have provided photographs and a description of item numbers D477-13T and D477-13B described as the “Maressa Round Pub Table”. The table consists of a top and base that will be either shipped together to make a complete table or will be shipped separately. The table base, item number D477-13B, is composed of a wood pedestal base and polyurethane pedestal post. The base measures 34 inches high and is 31 inches wide at the base. Based on the component breakdown you provided, the plastic represents the greater value of the two components. Accordingly, it is the plastic that imparts the essential character of the base. The table top, item number D477-13T, is comprised of solid wood. It measures approximately 2 inches thick and is 48 inches in diameter.
CBP rationale
The applicable subheading for the table when shipped complete 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 table base item number D477-13B 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 applicable subheading for the table top item number D477-13T will be 9403.90.7000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Of wood”.
Full text
N023760 March 11, 2008 CLA-2-94:OT:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.60.8080; 9403.70.8010; 9403.90.7000 Ms. Melissa Bautch Ashley Furniture Industries, Inc. One Ashley Way Arcadia, WI 54612 RE: The tariff classification of a pedestal table from China. Dear Ms. Bautch: In your letter dated February 22, 2008, you requested a tariff classification ruling. You have provided photographs and a description of item numbers D477-13T and D477-13B described as the “Maressa Round Pub Table”. The table consists of a top and base that will be either shipped together to make a complete table or will be shipped separately. The table base, item number D477-13B, is composed of a wood pedestal base and polyurethane pedestal post. The base measures 34 inches high and is 31 inches wide at the base. Based on the component breakdown you provided, the plastic represents the greater value of the two components. Accordingly, it is the plastic that imparts the essential character of the base. The table top, item number D477-13T, is comprised of solid wood. It measures approximately 2 inches thick and is 48 inches in diameter. The applicable subheading for the table when shipped complete 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 table base item number D477-13B 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. The applicable subheading for the table top item number D477-13T will be 9403.90.7000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Of wood”. 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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