The tariff classification of wooden furniture used in hotels and motels from China.
Issued July 13, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7009.92.5000, 9403.50.9080, 9403.90.7000
Product description
The merchandise to be imported consists of wooden furniture used exclusively in commercial lodging facilities, specifically hotels and motels. The items are made of wood, wood veneer and plastic laminate applied over medium density fiberboard or industrial grade particleboard. The furniture items include headboards, nightstands, credenzas, armoires, framed mirrors and guestroom tables.
CBP rationale
The applicable subheading for wooden headboards will be 9403.90.7000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Parts: Other: Of wood. The applicable subheading for wooden nightstands, credenzas, armoires and guestroom tables will be 9403.50.9080, HTS, which provides for “Other furniture and parts thereof: Wooden furniture of a kind used in the bedroom: Other: Other, Other. The applicable subheading for framed glass mirrors will be 7009.92.5000, HTS, which provides for “Glass mirrors.
Full text
NY R00504 July 13, 2004 CLA-2-94:RR:NC:SP:233 R00504 CATEGORY: Classification TARIFF NO.: 9403.90.7000; 9403.50.9080; 7009.92.5000 Mr. Paul Dudley Directline Hospitality Company 637 South 48th Street, Suite 201 Tempe, AZ 85281 RE: The tariff classification of wooden furniture used in hotels and motels from China. Dear Mr. Dudley: In your letter dated June 30, 2004, you requested a tariff classification ruling. The merchandise to be imported consists of wooden furniture used exclusively in commercial lodging facilities, specifically hotels and motels. The items are made of wood, wood veneer and plastic laminate applied over medium density fiberboard or industrial grade particleboard. The furniture items include headboards, nightstands, credenzas, armoires, framed mirrors and guestroom tables. The applicable subheading for wooden headboards will be 9403.90.7000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Parts: Other: Of wood.” The rate of duty will be free. The applicable subheading for wooden nightstands, credenzas, armoires and guestroom tables will be 9403.50.9080, HTS, which provides for “Other furniture and parts thereof: Wooden furniture of a kind used in the bedroom: Other: Other, Other.” The rate of duty will be free. The applicable subheading for framed glass mirrors will be 7009.92.5000, HTS, which provides for “Glass mirrors...Other: Framed: Over 929 cm² in reflecting area." The rate of duty will be 6.5% ad valorem. 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The classification of a side table from China
The tariff classification of a wooden chest of drawers from France
The tariff classification of dressers from China
The tariff classification of desks from China.
The tariff classification of a Closet Wall Unit and Drawer Units from China.
The tariff classification of framed storage mirrors for wooden dressers from China.
The tariff classification of mirrors from China and India.
The tariff classification of a vanity and stool from China.
The tariff classification of a hanging armoire from China.
The tariff classification of decorative glass 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 →