The tariff classification of occasional furniture from China.
Issued December 28, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9403.60.8080
Headings: 9403
Product description
The merchandise to be imported consists of occasional furniture for household or office made of medium density fiberboard (MDF) and plywood. The items include a plant stand, 3-shelf end table, secretary, tall bookcase, bookcase, and corner cupboard. All of the goods are finished in a range of colors and packed in corrugated cartons, complete with hardware. Some are produced knock down, to be assembled by the customer, and some are fully assembled. You have submitted pictures of the furniture items with your request.
CBP rationale
The applicable subheading for the occasional furniture made of MDF and plywood will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUSA), which provides for “Other furniture and parts thereof: Other wooden furniture: Other, Other.
Full text
NY R02946 December 28, 2005 CLA-2-94:RR:NC:SP:233 R02946 CATEGORY: Classification TARIFF NO.: 9403.60.8080 Mr. Mark C. Olsen China Clipper Northwest, Inc. 7568 45th Avenue SW Seattle, WA 98136 RE: The tariff classification of occasional furniture from China. Dear Mr. Olsen: In your letter dated December 8, 2005, you requested a tariff classification ruling. The merchandise to be imported consists of occasional furniture for household or office made of medium density fiberboard (MDF) and plywood. The items include a plant stand, 3-shelf end table, secretary, tall bookcase, bookcase, and corner cupboard. All of the goods are finished in a range of colors and packed in corrugated cartons, complete with hardware. Some are produced knock down, to be assembled by the customer, and some are fully assembled. You have submitted pictures of the furniture items with your request. The applicable subheading for the occasional furniture made of MDF and plywood will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUSA), which provides for “Other furniture and parts thereof: Other wooden furniture: Other, Other.” The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUSA and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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