The tariff classification of wicker chairs, love seat and tables from China.
Issued February 11, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9403.70.8010, 9401.79.0005
GRI rules applied: GRI 3
Product description
All four items are composed of a steel frame which is completely covered by polyethylene wicker. SKU number 16452912 is a set of chairs and SKU 1645904 is a love seat, both will be sold with a textile cushion seat with back pillows. SKU 16452920 is a rectangular coffee table and SKU 16452939 is a square-shaped accent table. The subject furniture is composed of different components [plastic, metal, textile] and is considered a composite good. Regarding the essential character of the furniture, the Explanatory Notes to GRI 3 (b) (VIII) state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In this case, the plastic wicker component imparts the essential character to the good.
CBP rationale
The applicable subheading for the chair and love seat will be 9401.79.0005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other, Outdoor: With textile covered cushions or textile seating or backing material: Household. The applicable subheading for the tables 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.
Full text
N050095 February 11, 2009 CLA-2-94:OT:RR:E:NC:N2:233 CATEGORY: Classification TARIFF NO.: 9401.79.0005; 9403.70.8010 Ms. Martha De Castro Bed Bath & Beyond 650 Liberty Avenue Union, NJ 07083 RE: The tariff classification of wicker chairs, love seat and tables from China. Dear Ms. De Castro: In your letter dated January 26, 2009, you requested a tariff classification ruling. Photographs and descriptions have been provided for four items of furniture. All four items are composed of a steel frame which is completely covered by polyethylene wicker. SKU number 16452912 is a set of chairs and SKU 1645904 is a love seat, both will be sold with a textile cushion seat with back pillows. SKU 16452920 is a rectangular coffee table and SKU 16452939 is a square-shaped accent table. The subject furniture is composed of different components [plastic, metal, textile] and is considered a composite good. Regarding the essential character of the furniture, the Explanatory Notes to GRI 3 (b) (VIII) state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In this case, the plastic wicker component imparts the essential character to the good. The applicable subheading for the chair and love seat will be 9401.79.0005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other, Outdoor: With textile covered cushions or textile seating or backing material: Household.” The rate of duty will be free. The applicable subheading for the tables 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. 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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