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N302768 N3 Ruling Active

The tariff classification of prop furniture from China

Issued March 14, 2019 by U.S. Customs and Border Protection.

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N3 N302768 (March 14, 2019)

Tariff classification

HTS codes: 9023.00.0000

Headings: 9023

Product description

The furniture, which you refer to as prop furniture, is designed for demonstational purposes by the real-estate industry. The prop sofa, coffee table and chair are each made of lightweight aluminum. The sofa and chair are said to be designed to only hold the weight of the cushions that are placed on the frames. The coffee table is said to have a lightweight plastic cap over the frame that will not support any heavy objects. The construction of the furniture is such that it precludes the furniture from serving as functional furniture. None of the items will be sold as furniture. The furniture is designed exclusively for incorporation into mock residential displays as a demonstrational aid. The sofa, chair and coffee table are clearly not suitable for other uses.

CBP rationale

The applicable subheading for the prop furniture as described above will be 9023.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses, and parts and accessories thereof.

Full text

N302768 March 14, 2019 CLA-2-90:OT:RR:NC:N1:105 CATEGORY: Classification TARIFF NO.: 9023.00.0000 Ms. Jeannine Greener Air Tiger Express (USA), Inc. 18343 8th Avenue South Seattle, WA 98148 RE: The tariff classification of prop furniture from China Dear Ms. Greener: In your letter dated January 9, 2019 on behalf of Direct Global Sales, you requested a tariff classification ruling. The furniture, which you refer to as prop furniture, is designed for demonstational purposes by the real-estate industry. The prop sofa, coffee table and chair are each made of lightweight aluminum. The sofa and chair are said to be designed to only hold the weight of the cushions that are placed on the frames. The coffee table is said to have a lightweight plastic cap over the frame that will not support any heavy objects. The construction of the furniture is such that it precludes the furniture from serving as functional furniture. None of the items will be sold as furniture. The furniture is designed exclusively for incorporation into mock residential displays as a demonstrational aid. The sofa, chair and coffee table are clearly not suitable for other uses. The applicable subheading for the prop furniture as described above will be 9023.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses, and parts and accessories thereof. 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 the 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 Patricia O’Donnell at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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