R01149 R0 Ruling Active

The tariff classification of plastic contemporary furniture from France.

Issued December 15, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9403.70.8030, 9401.80.4045

Headings: 9403, 9401

Product description

The merchandise to be imported consists of contemporary furniture made out of plastic (Altuglass) and printed with color ink. The articles are for home or office use, in the form of chairs, loungers, tables, and stools.

CBP rationale

The applicable subheading for chairs, loungers and stools made of plastic will be 9401.80.4045, Harmonized Tariff Schedule of the United States (HTS), which provides for “Seats, whether or not convertible into beds, and parts thereof: Other seats: Of rubber or plastics: Other, Other. The applicable subheading for tables made of plastic will be 9403.70.8030, HTS, which provides for “Other furniture and parts thereof: Furniture of plastics: Other, Other.

Full text

NY R01149 December 15, 2004 CLA-2-94:RR:NC:SP:233 R01149 CATEGORY: Classification TARIFF NO.: 9401.80.4045; 9403.70.8030 Mr. Serge Alfonse Dare Deco, LLC 1910 East Clifton Street Tampa, FL 33610 RE: The tariff classification of plastic contemporary furniture from France. Dear Mr. Alfonse: In your letter dated December 3, 2004, you requested a tariff classification ruling. The merchandise to be imported consists of contemporary furniture made out of plastic (Altuglass) and printed with color ink. The articles are for home or office use, in the form of chairs, loungers, tables, and stools. The applicable subheading for chairs, loungers and stools made of plastic will be 9401.80.4045, Harmonized Tariff Schedule of the United States (HTS), which provides for “Seats, whether or not convertible into beds, and parts thereof: Other seats: Of rubber or plastics: Other, Other.” The rate of duty will be free. The applicable subheading for tables made of plastic will be 9403.70.8030, HTS, which provides for “Other furniture and parts thereof: Furniture of plastics: Other, Other.” The rate of duty will be free. 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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