R01524 R0 Ruling Active

The tariff classification of an Upholstered Foot Stool from China.

Issued February 25, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9403.80.6040

Headings: 9403

Product description

The merchandise to be imported is an Upholstered Foot Stool, item number W035CA06206. It measures 15” wide x 15” deep x 16” high and is composed of a frame made of 9mm MDF with poly-foam fill. It is upholstered in polyester and has two side pockets on two of the four sides. You have submitted a picture of the item with your request.

CBP rationale

The applicable subheading for the Upholstered Foot Stool will be 9403.80.6040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Furniture of other materials… Other, Household.

Full text

NY R01524 February 25, 2005 CLA-2-94:RR:NC:SP:233 R01524 CATEGORY: Classification TARIFF NO.: 9403.80.6040 Mr. Troy Crago Atico International, USA 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of an Upholstered Foot Stool from China. Dear Mr. Crago: In your letter dated February 22, 2005, you requested a tariff classification ruling. The merchandise to be imported is an Upholstered Foot Stool, item number W035CA06206. It measures 15” wide x 15” deep x 16” high and is composed of a frame made of 9mm MDF with poly-foam fill. It is upholstered in polyester and has two side pockets on two of the four sides. You have submitted a picture of the item with your request. The applicable subheading for the Upholstered Foot Stool will be 9403.80.6040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Furniture of other materials… Other, Household.” The rate of duty will be Free. Articles classified in subheading 9403.80.6040, HTS, from China are not presently subject to quota restraints or visa requirements. 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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