The tariff classification of tables from China.
Issued December 28, 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 as follows: Item D233-12 is a pub table that features a metal base with a rectangle slate top. The dimensions are 25” W x 43” D x 42” H. Item D233-13 is a pub table with fixed top that features a metal base with a circle slate top. The dimensions are 32” Round x 40” H. Item D233-15 is a round fixed slate table that features a metal base with a circle slate top. The dimensions are 45” Round x 30” H. The slate and the metal used to construct the tables in each instance 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 each case, the slate imparts the essential character to the good.
CBP rationale
The applicable subheading for the pub tables, Items D233-12 and D233-13, and the round fixed slate table, Item D233-15, will be 9403.80.6040, Harmonized Tariff Schedule of the United States (HTSUSA), which provides for “Other furniture and parts thereof: Furniture of other materials… Other, Household.
Full text
NY R02985 December 28, 2005 CLA-2-94:RR:NC:SP:233 R02985 CATEGORY: Classification TARIFF NO.: 9403.80.6040 Ms. Brandi Nemitz Ashley Furniture One Ashley Way Arcadia, WI 54612 RE: The tariff classification of tables from China. Dear Ms. Nemitz: In your letter dated December 15, 2005, you requested a tariff classification ruling. The merchandise to be imported is as follows: Item D233-12 is a pub table that features a metal base with a rectangle slate top. The dimensions are 25” W x 43” D x 42” H. Item D233-13 is a pub table with fixed top that features a metal base with a circle slate top. The dimensions are 32” Round x 40” H. Item D233-15 is a round fixed slate table that features a metal base with a circle slate top. The dimensions are 45” Round x 30” H. The slate and the metal used to construct the tables in each instance 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 each case, the slate imparts the essential character to the good. The applicable subheading for the pub tables, Items D233-12 and D233-13, and the round fixed slate table, Item D233-15, will be 9403.80.6040, Harmonized Tariff Schedule of the United States (HTSUSA), which provides for “Other furniture and parts thereof: Furniture of other materials… Other, Household. “ 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
More rulings on the same tariff codes
The tariff classification of a backpack laundry duffle, a rolling hamper sorter, and a hanging storage bag from China
The tariff classification of a micro-suede storage ottoman/side table from China.
The tariff classification of a leather covered wood frame bed from China.
The tariff classification of a Chrome Folding Hamper from China.
The tariff classification of carts with canvas drawers from China.
The tariff classification of a leather bed from China.
The tariff classification of a laundry hamper from Vietnam.
The tariff classification of an Under Bed Chest from Vietnam.
The tariff classification of a laundry hamper and a dorm caddy from China
The tariff classification of storage cubes and a storage ottoman from China.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →