The tariff classification of seagrass beds from China.
Issued August 17, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9403.80.6040
Headings: 9403
Product description
The merchandise to be imported consists of seagrass beds. The beds are made of MDF and wood frames with seagrass manually woven around the frame, panels and rails. You have submitted pictures detailing the production and assembly of the beds with your request. The MDF, the wood and the seagrass used to construct the bed form a composite good. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In this case, the seagrass imparts the essential character to the good.
CBP rationale
The applicable subheading for the seagrass beds 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 R02440 August 17, 2005 CLA-2-94:RR:NC:SP:233 R02440 CATEGORY: Classification TARIFF NO.: 9403.80.6040 Ms. Kim Blanton Independent Brokerage, LLC 1805 J Center Park Dr. Charlotte, NC 28217 RE: The tariff classification of seagrass beds from China. Dear Ms. Blanton: In your letter dated August 1, 2005, you requested a tariff classification ruling. The merchandise to be imported consists of seagrass beds. The beds are made of MDF and wood frames with seagrass manually woven around the frame, panels and rails. You have submitted pictures detailing the production and assembly of the beds with your request. The MDF, the wood and the seagrass used to construct the bed form a composite good. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In this case, the seagrass imparts the essential character to the good. The applicable subheading for the seagrass beds 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. 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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