N056118 N0 Ruling Active

The tariff classification of a dining/card table with gallery shelves table from China.

Issued April 16, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9403.60.8080

Headings: 9403

Product description

Style number 366-75-802, is called the “Waverly Dining/Card Table w/Gallery Shelves.” The table measures 36 inches high and a diameter of 52 inches. It is composed of hardwood with cherry wood veneers and resin. The table includes a tooled leather playing surface, four drawers and three shelves between each of the four seating locations. Photos on your website indicate that the primary function for the table is for various card games, and other games such as chess, checkers, backgammon and the like. It appears that the design of the table is not chiefly used for dining and is subordinate to its gaming uses.

CBP rationale

The applicable subheading for the table 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

N056118 April 16, 2009 CLA-2-94:OT:RR:E:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.60.8080 Ms. Catrina Lawless Hooker Furniture P.O. Box 4708 Martinsville, VA 24112 RE: The tariff classification of a dining/card table with gallery shelves table from China. Dear Ms. Lawless: In your letter dated March 27, 2009, you requested a tariff classification ruling. Style number 366-75-802, is called the “Waverly Dining/Card Table w/Gallery Shelves.” The table measures 36 inches high and a diameter of 52 inches. It is composed of hardwood with cherry wood veneers and resin. The table includes a tooled leather playing surface, four drawers and three shelves between each of the four seating locations. Photos on your website indicate that the primary function for the table is for various card games, and other games such as chess, checkers, backgammon and the like. It appears that the design of the table is not chiefly used for dining and is subordinate to its gaming uses. The applicable subheading for the table 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 Neil Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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