R00605 R0 Ruling Active

The tariff classification of teak root chairs, tables and carvings from Indonesia.

Issued July 26, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4420.10.0000, 9403.60.8080, 9401.69.4030

Headings: 9403, 9401, 4420

Product description

The articles to be imported consist of hand carved teak root chairs, tables and carvings.

CBP rationale

The applicable subheading for teak root chairs will be 9401.69.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Seats, whether or not convertible into beds, and parts thereof: Other seats, with wooden frames: Other: Other: Chairs: Of teak, Other. The applicable subheading for teak root tables will be 9403.60.8080, HTS, which provides for “Other furniture and parts thereof: Other wooden furniture: Other, Other. The applicable subheading for teak root carvings will be 4420.10.0000, HTS, which provides for “Statuettes and other ornaments, of wood.

Full text

NY R00605 July 26, 2004 CLA-2-94:RR:NC:SP:233 R00605 CATEGORY: Classification TARIFF NO.: 9401.69.4030; 9403.60.8080; 4420.10.0000 Ms. Wendy Burns Northern Customs Services 6391 Walmore Rd. Niagara Falls, NY 14304 RE: The tariff classification of teak root chairs, tables and carvings from Indonesia. Dear Ms. Burns: In your letter dated July 21, 2004, on behalf of Uprooted Designs and Rock Solid Creations, you requested a tariff classification ruling. The articles to be imported consist of hand carved teak root chairs, tables and carvings. The applicable subheading for teak root chairs will be 9401.69.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Seats, whether or not convertible into beds, and parts thereof: Other seats, with wooden frames: Other: Other: Chairs: Of teak, Other.” The rate of duty will be free. The applicable subheading for teak root tables will be 9403.60.8080, HTS, which provides for “Other furniture and parts thereof: Other wooden furniture: Other, Other.” The rate of duty will be free. The applicable subheading for teak root carvings will be 4420.10.0000, HTS, which provides for “Statuettes and other ornaments, of wood.” The rate of duty will be 3.2% ad valorem. Articles classifiable under subheading 4420.10.0000, HTS, which are products of Indonesia are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP". 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

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