The tariff classification of a dining table and chair from China.
Issued January 24, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9401.79.0045, 9403.60.8040
Product description
The merchandise to be imported is a dining table and chair. The dining table, SKU 2057963, has a round tabletop made of pinewood with metal hammered nails and iron metal legs with a rattan tier. The essential character of the table is imparted by the wood tabletop. The dining chair, SKU 2057976, has a pinewood seat and an iron metal frame with a rattan chair back. You have submitted pictures of the dining table and chair with your request.
CBP rationale
The applicable subheading for the dining table will be 9403.60.8040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Other wooden furniture: Other, Dining tables. The applicable subheading for the chair will be 9401.79.0045, HTS, which provides for “Seats, whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Other: Other: Household.
Full text
NY R01292 January 24, 2005 CLA-2-94:RR:NC:SP:233 R01292 CATEGORY: Classification TARIFF NO.: 9403.60.8040; 9401.79.0045 Ms. Shirley Schmidt Pier 1 Imports 100 Pier 1 Place Level 16 Fort Worth, TX 76102 RE: The tariff classification of a dining table and chair from China. Dear Ms. Schmidt: In your letter dated January 11, 2005, you requested a tariff classification ruling. The merchandise to be imported is a dining table and chair. The dining table, SKU 2057963, has a round tabletop made of pinewood with metal hammered nails and iron metal legs with a rattan tier. The essential character of the table is imparted by the wood tabletop. The dining chair, SKU 2057976, has a pinewood seat and an iron metal frame with a rattan chair back. You have submitted pictures of the dining table and chair with your request. The applicable subheading for the dining table will be 9403.60.8040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Other wooden furniture: Other, Dining tables.” The rate of duty will be Free. The applicable subheading for the chair will be 9401.79.0045, HTS, which provides for “Seats, whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Other: Other: Household.” 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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