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The tariff classification of “wooden dining tables” from Belarus.
Issued August 11, 2017 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N288378 (August 11, 2017)
Tariff classification
HTS codes: 9403.40.9040, 9403.60.8040
Headings: 9403
Product description
The merchandise concerned is identified as “wooden dining tables.” For purposes of this ruling, other than fittings/hardware, the dining tables are of 100% wood. You indicate that the wooden dining tables are for use in the kitchen and are classifiable under the subheading 9403.40.9040 of the Harmonized Tariff Schedule of the United States (HTSUS). In the event that you expand your business to include wooden dining tables for use in the dining room the proper classification would be 9403.60.8040, HTSUS.
CBP rationale
The applicable subheading for the wooden dining tables for use in the kitchen will be 9403.40.9040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other furniture and parts thereof: Wooden furniture of a kind used in the Kitchen: Other: Other: Dining tables. The applicable subheading for the wooden dining tables for use in the dining room will be 9403.60.8040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other furniture and parts thereof: Other wooden furniture: Other: Dining tables.
Full text
N288378 August 11, 2017 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.40.9040; 9403.60.8040 Pavel Mishchanka CraftsMaster Betony proyezd, 6 Minsk, 220026 Belarus RE: The tariff classification of “wooden dining tables” from Belarus. Dear Mr. Mishchanka: In your letter dated July 16, 2017, you requested a tariff classification ruling. No illustrative literature, material breakdown tables and photographs were submitted. The merchandise concerned is identified as “wooden dining tables.” For purposes of this ruling, other than fittings/hardware, the dining tables are of 100% wood. You indicate that the wooden dining tables are for use in the kitchen and are classifiable under the subheading 9403.40.9040 of the Harmonized Tariff Schedule of the United States (HTSUS). In the event that you expand your business to include wooden dining tables for use in the dining room the proper classification would be 9403.60.8040, HTSUS. The applicable subheading for the wooden dining tables for use in the kitchen will be 9403.40.9040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other furniture and parts thereof: Wooden furniture of a kind used in the Kitchen: Other: Other: Dining tables.” The rate of duty will be free. The applicable subheading for the wooden dining tables for use in the dining room will be 9403.60.8040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other furniture and parts thereof: Other wooden furniture: Other: Dining tables.” 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 https://hts.usitc.gov/current. 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
More rulings on the same tariff codes
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The tariff classification of kitchen furniture from England.
The tariff classification of wood furniture from Indonesia.
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