The tariff classification of wood furniture from Indonesia.

N028812 May 22, 2008 CLA-2-94:OT:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.60.8040; 9403.60.8080 Mr. Quazi Haque 7504 Mattingly Lane Gaithersburg, MD 20879 RE: The tariff classification of wood furniture from Indonesia. Dear Mr. Haque: In your letter dated May 20, 2008, you requested a tariff classification ruling. You will be importing living room and dining room furniture. The tables, buffets and cabinets are all designed to stand on the floor and primarily made of wood. The applicable subheading for the dining tables will be 9403.60.8040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other wooden furniture: Other: Dining tables”. The rate of duty will be free. The applicable subheading for the buffets and cabinets will be 9403.60.8080, 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