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The tariff classification of Poker Table from China.
Issued April 6, 2010 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N097758 (April 6, 2010)
Tariff classification
HTS codes: 9403.60.8080
Headings: 9403
Product description
Illustrative literature depicts the item as an oval poker table measuring 82” long by 42” wide, with ten cup holders. The table has no separate dealer chair, no chip holder display unit, or any special markings such as an over the counter line. It is constructed mainly of particle board covered over with synthetic felt, and a pair of folding metal legs. Along the perimeter of the table is a padded edge, housing ten cup holders, made from plastic and leatherette (imitation leather). It is stated within your letter that the table is not for general household use and is designed specifically for parlor games. Parlour game is not defined in the Harmonized Tariff Schedule of the United States (HTSUS) or the Explanatory Notes (ENs) to the HTSUS. When terms are not defined in the HTSUS or the ENs common meaning may be derived from dictionaries, lexicons, scientific authorities and other reliable sources. The online Oxford English Dictionary defines parlour (parlor) game as a game originally taken from an outdoor game adapted for playing in the parlour; the term parlour game later derived itself to mean any game suitable for playing indoors, especially a word game. Merriam-Webster Dictionary and Wikipedia also defines the term parlor game as a game suitable for playing indoors. Exemplifiers listed on Wikipedia do not provide for a poker table as a parlour type game. The ENs for Heading 9504 (in pertinent part: table and parlour games, and special tables for casinos), specifically excludes card tables classifiable in Chapter 94 of the HTSUS – the provision for other furniture. Accordingly the card table is classifiable within Heading 9403, HTSUS, the provision for other furniture and parts thereof.
CBP rationale
The applicable subheading for the poker 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
N097758 April 6, 2010 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.60.8080 Karen Quintana Vice President NYK Logistics (Americas) Inc. NVOCC and CHB Division 2417 E. Carson Street, Suite 200 Long Beach, CA 90810 RE: The tariff classification of Poker Table from China. Dear Ms. Quintana: In your letter dated February 26, 2010, on behalf of TSA Corporate Services, you requested a tariff classification ruling. Illustrative literature depicts the item as an oval poker table measuring 82” long by 42” wide, with ten cup holders. The table has no separate dealer chair, no chip holder display unit, or any special markings such as an over the counter line. It is constructed mainly of particle board covered over with synthetic felt, and a pair of folding metal legs. Along the perimeter of the table is a padded edge, housing ten cup holders, made from plastic and leatherette (imitation leather). It is stated within your letter that the table is not for general household use and is designed specifically for parlor games. Parlour game is not defined in the Harmonized Tariff Schedule of the United States (HTSUS) or the Explanatory Notes (ENs) to the HTSUS. When terms are not defined in the HTSUS or the ENs common meaning may be derived from dictionaries, lexicons, scientific authorities and other reliable sources. The online Oxford English Dictionary defines parlour (parlor) game as a game originally taken from an outdoor game adapted for playing in the parlour; the term parlour game later derived itself to mean any game suitable for playing indoors, especially a word game. Merriam-Webster Dictionary and Wikipedia also defines the term parlor game as a game suitable for playing indoors. Exemplifiers listed on Wikipedia do not provide for a poker table as a parlour type game. The ENs for Heading 9504 (in pertinent part: table and parlour games, and special tables for casinos), specifically excludes card tables classifiable in Chapter 94 of the HTSUS – the provision for other furniture. Accordingly the card table is classifiable within Heading 9403, HTSUS, the provision for other furniture and parts thereof. The applicable subheading for the poker 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 H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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