The tariff classification of outdoor patio furniture from Cambodia.

N361569May 19, 2026CLA-2-94:OT:RR:NC:N5:433
CATEGORY: Classification
TARIFF NO.: 9403.89.6015
Nicole ValleeCostco Wholesale999 Lake DriveIssaquah, WA 98027RE: The tariff classification of outdoor patio furniture from Cambodia.Dear Ms. Vallee:In your letter dated
May 15, 2026
, you requested a tariff classification ruling. In lieu of samples, technicaland illustrative literature and product descriptions were provided for review.Item 1934199, the “Hendredon Tego 5pc Sofa Set with Firepit Table,” consists of one patio table, one accentside table (propane tank cover), one sofa, and two swivel armchairs. The patio table is constructed of apowder-coated aluminum metal frame and a tabletop surface of sintered stone that will provide a levelsurface for the placement of objects. The patio table incorporates a gas fire burner center insert, cleardecorative glass beads, a propane gas regulator, and an air hose. The patio table also has a removeable lidthat will be placed over the fire burner center insert when the gas fire burner flame is not active. Theremoveable lid extends the useable tabletop surface area of the patio table. The overall patio tabledimensions are 47" in length, 26" in width, and 14.6" in height. The accent side table is constructed of apowder-coated aluminum metal frame and a tabletop surface of sintered stone that will provide a levelsurface for the placement of objects. The accent table frame will store and conceal a gas propane tank(propane tank is not included). The overall accent side table dimensions are 17.7" in length, 17.7" in width,and 23.5" in height. The sofa and the pair of swivel armchair seat foundations, backrests, armrests and theswivel bases are constructed of powder-coated aluminum metal frames. The sofa and the swivel chairs haveremovable textile covered cushion seat bases and removable textile covered cushion seat backrests. Thedimensions of the sofa are 80.3" in length, 33" in width, and 35" in height. The dimensions of the swivelchairs are 30.3" in length, 33" in width, and 35" in height. You indicate the “Hendredon Tego 5pc Sofa Setwith Firepit Table” will be collectively offered for retail sale as one unit.The ruling request seeks classification of the subject merchandise in subheading 9403.89.6015, HarmonizedTariff Schedule of the United States (HTSUS).
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitutes theofficial interpretation of the Harmonized System at the international level.The ENs to Chapter 94 of the HTS, for “Furniture,” states: “the term ‘furniture’ means: (A) Any ‘moveable’articles (not included under other more specific headings of the Nomenclature), which have the essentialcharacteristic that they are constructed for placing on the floor or ground, and which are used, mainly with autilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafes,restaurants, laboratories, hospitals dentists’ surgeries, etc., or ships, aircraft, railway coaches, motor vehicles,caravan-trailers or similar means of transport. (It should be noted that, for the purposes of this Chapter,articles are considered to be ‘movable’ furniture even if they are designed for bolting, etc., to the floor, e.g.,chairs for use on ships). Similar articles (seats, chairs, etc.,) for use in gardens, squares, promenades, etc., arealso included in this category.” In view of the facts provided, the subject article is within the construct of the Chapter 94 ENs for furniture. Further, the “Hendredon Tego 5pc Sofa Set with Firepit Table,” (a) consists of at least two different articleswhich are, prima facie, classifiable in different headings [seats, tables]; (b) consists of products or articles puttogether to meet a particular need or carry out a specific activity [seating, dining]; and (c) are put up in amanner suitable for sale directly to end users without repacking, therefore, the subject merchandise will beconsidered a set for customs purposes. Additionally, sets are classified according to the component, orcomponents taken together, which can be regarded as conferring on the set as a whole its essential character. The sintered stone tabletop surface allows each table to function as articles of furniture. The sintered stonetabletop surface allow for the placement of food and drinks. The essential character of the furniture set, as awhole, is imparted by the sintered stone tabletop surface.The applicable subheading for the subject merchandise will be 9403.89.6015, HTSUS, which provides for“Other furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similarmaterials: Other: Other: Other household.” The general rate of duty will be free.The duties cited above are current as of this ruling’s issuance. 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 providedat https://hts.usitc.gov/.This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties as provided for in Subchapter III to Chapter 99, HTSUS.Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.For further information to assist with the importation process, please refer to the frequently updated CargoSystems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies.The holding set forth above applies only to the specific factual situation and merchandise description asidentified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodicverification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Dharmendra Lilia at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division