N045801 N0 Ruling Active

The tariff classification of wooden game tables from China.

Issued December 12, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9403.60.8080

Headings: 9403

Product description

Style number 492-75-800 is a 54 inch diameter octagonal game table. The table is constructed from hardwood solids with cherry veneer and is composed of a reversible top (item number 492-75-002) and a base (item number 492-75-001). One side of the top consists of a felt covered playing surface with chip and drink holders. This item measures 54 inches by 54 inches and is 31 inches high. Style number 493-75-801 is a pedestal octagonal poker table. The table is constructed from birch solids and birch veneer and is composed of a reversible top (item number 492-75-004) and base (item number 492-75-003). One side of the top consists of a felt covered playing surface with chip and drink holders. This item features leather trimming and etched brass accents. It measures 54 inches by 54 inches and is 30 inches high. Style number 493-75-802 is a counter height dining/game table. The table is constructed from birch solids and birch veneer and is composed of a reversible top (item number 492-75-006) and base (item number 492-75-005). One side of the top consists of a felt covered playing surface with chip and drink holders. This item features leather trimming and etched brass accents. It measures 52 inches by 52 inches and is 36 inches high.

CBP rationale

The applicable subheading for the game tables 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

N045801 December 12, 2008 CLA-2-94:OT:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.60.8080 Ms. Susan Brannock Hooker Furniture Corp. P.O. Box 4708 440 Commonwealth Boulevard Martinsville, VA 24112 RE: The tariff classification of wooden game tables from China. Dear Ms. Brannock: In your letter dated December 1, 2008, you requested a tariff classification ruling. Style number 492-75-800 is a 54 inch diameter octagonal game table. The table is constructed from hardwood solids with cherry veneer and is composed of a reversible top (item number 492-75-002) and a base (item number 492-75-001). One side of the top consists of a felt covered playing surface with chip and drink holders. This item measures 54 inches by 54 inches and is 31 inches high. Style number 493-75-801 is a pedestal octagonal poker table. The table is constructed from birch solids and birch veneer and is composed of a reversible top (item number 492-75-004) and base (item number 492-75-003). One side of the top consists of a felt covered playing surface with chip and drink holders. This item features leather trimming and etched brass accents. It measures 54 inches by 54 inches and is 30 inches high. Style number 493-75-802 is a counter height dining/game table. The table is constructed from birch solids and birch veneer and is composed of a reversible top (item number 492-75-006) and base (item number 492-75-005). One side of the top consists of a felt covered playing surface with chip and drink holders. This item features leather trimming and etched brass accents. It measures 52 inches by 52 inches and is 36 inches high. The applicable subheading for the game tables 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

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