R01758 R0 Ruling Active

The tariff classification of a table from China.

Issued April 15, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9403.20.0015

Headings: 9403

Product description

The table is designed to stand on the floor and is made of a combination of metal and wood. The cabinets, drawer and post are made of metal while the base and top are made of medium density fiberboard with a wood veneer. Based on your submitted photograph and cost breakdown, the essential character of the table is imparted by the metal.

CBP rationale

The applicable subheading for the table will be 9403.20.0015, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other Metal Furniture: Household: Other”.

Full text

NY R01758 April 15, 2005 CLA-2-94:RR:NC:SP:233 R01758 CATEGORY: Classification TARIFF NO.: 9403.20.0015 Mr. Brian J. White Williams-Sonoma, Inc. 151 Union Street Icehouse 1-7th Floor San Francisco, CA 94111 RE: The tariff classification of a table from China. Dear Mr. White: In your letter dated April 6, 2005, you requested a tariff classification ruling. The table is designed to stand on the floor and is made of a combination of metal and wood. The cabinets, drawer and post are made of metal while the base and top are made of medium density fiberboard with a wood veneer. Based on your submitted photograph and cost breakdown, the essential character of the table is imparted by the metal. The applicable subheading for the table will be 9403.20.0015, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other Metal Furniture: Household: 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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