10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

N033003 N0 Ruling Active

The tariff classification of occasional furniture from China.

Issued July 15, 2008 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

N0 N033003 (July 15, 2008)

Tariff classification

HTS codes: 9403.60.8080

Headings: 9403

Product description

You have submitted photographs of three occasional pieces of furniture. All three are made of wood and designed to be used in hallways, dining rooms and living rooms. The first is a Franklin SideTable with one drawer that measures 22 X 14 X 26.5”H. The second is a Paris Side Table that measures 20 X 20 X 26”H. The third is a Bombay Chest that measures 27 X 17 X 31”H.

CBP rationale

The applicable subheading for the Franklin Side Table, Paris Side Table and Bombay Chest 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”.

Full text

N033003 July 15, 2008 CLA-2-94:OT:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.60.8080 Ms. Marla Dobson The Linen Store Inc. 5401 Hangar Court Tampa, FL 33634 RE: The tariff classification of occasional furniture from China. Dear Ms. Dobson : In your letter dated July 10, 2008, you requested a tariff classification ruling. You have submitted photographs of three occasional pieces of furniture. All three are made of wood and designed to be used in hallways, dining rooms and living rooms. The first is a Franklin SideTable with one drawer that measures 22 X 14 X 26.5”H. The second is a Paris Side Table that measures 20 X 20 X 26”H. The third is a Bombay Chest that measures 27 X 17 X 31”H. The applicable subheading for the Franklin Side Table, Paris Side Table and Bombay Chest 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. 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

Follow N033003

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.