The tariff classification of a wood dining/cocktail/game table from China.
Issued April 16, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9403.60.8080
Headings: 9403
GRI rules applied: GRI 3(c)
Product description
At issue is a wood table, style number 500-50-727, featuring a piano stool mechanism for height adjustment from cocktail table height to game table to dining table height. The table diameter is 42 inches and the height can be adjusted from 21 to 30 inches high. It can be lowered or raised by turning the top. This item is composed of hardwood solids with mahogany, rosewood and tulipwood burl veneers. General Rule of Interpretation 3(c) provides that where no single component imparts the essential character, the item is to be classified under the heading that occurs last in numerical order among those that equally merit consideration. The article, therefore, is classifiable in heading 9403.60.8080, the provision that occurs last in numerical order.
CBP rationale
The applicable subheading for the multiple use 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
N056138 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 wood dining/cocktail/game table from China. Dear Ms. Lawless: In your letter dated March 27, 2009, you requested a tariff classification ruling. At issue is a wood table, style number 500-50-727, featuring a piano stool mechanism for height adjustment from cocktail table height to game table to dining table height. The table diameter is 42 inches and the height can be adjusted from 21 to 30 inches high. It can be lowered or raised by turning the top. This item is composed of hardwood solids with mahogany, rosewood and tulipwood burl veneers. General Rule of Interpretation 3(c) provides that where no single component imparts the essential character, the item is to be classified under the heading that occurs last in numerical order among those that equally merit consideration. The article, therefore, is classifiable in heading 9403.60.8080, the provision that occurs last in numerical order. The applicable subheading for the multiple use 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
More rulings on the same tariff codes
The tariff classification of a wooden cooler from China.
The tariff classification of a sample display unit.
The tariff classification of wall unit with glass shelves from China.
The tariff classification of "home theater console with built in fireplace" from China.
The tariff classification, NAFTA eligibility and country of origin of wood drying rack from Canada.
The tariff classification of various items used in playgrounds from Canada
The tariff classification of Poker Table from China.
The tariff classification of 2 in 1 picnic table and bench from China.
The tariff classification of a folding metal table with wooden veneered top from China.
The tariff classification of bathroom vanities and mirrors from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →