CLA-2-94:OT:RR:E:NC:SP:233
Ms. Melissa Bautch
Ashley Furniture Industries, Inc.
One Ashley Way
Arcadia, WI 54612
RE: The tariff classification of wooden tables from China.
Dear Ms. Bautch:
In your letter dated August 15, 2008, you requested a tariff classification ruling.
Photographs and descriptions have been provided for two tables. Style number T808-1B is described as a “Rectangular Cocktail Table Base.” This item includes four square wood legs and metal stretchers used as the base of the T808 Cocktail Table. Style number T-808-1T is described as the “Rectangular Cocktail Tabletop.” This tabletop is made of wood with slate inset tiles to be used as the top of the T808 Cocktail Table.
Style number T399-8B is as a “Round Cocktail Table Base”. The base is constructed with ornate metal legs, a wooden polyurethane circular apron and a decorative metal scrolled center insert. Style number T399-8T is described as a “Round Cocktail Tabletop”. It is an untempered glass tabletop with a beveled and polished edge that measures 42 inches in diameter. The base and top together stand 19 inches tall.
The applicable subheading for style number T808-1B will be 9403.90.7000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “other furniture and parts thereof: parts: other: of wood.” The rate of duty will be Free.
The applicable subheading for style number T808-1B and T808-1T when shipped together will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “other furniture and parts thereof: other wooden furniture: other, other.” The rate of duty will be Free.
The applicable subheading for style number T399-8B when shipped separately and T399-8B T399-8T when shipped together will be 9403.20.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “other furniture and parts thereof: other metal furniture.” The rate of duty will be Free.
The applicable subheading for style number T399-8T will be 7006.00.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “glass of heading 7003, 7004, or 7005, bent, edge worked, engraved, drilled, enameled or otherwise worked, but not framed or fitted with other materials: other: other: other.” The rate of duty will be 4.9 percent ad valorem.
We are unable at this time to classify style number T808-1T without the following additional information:
Provide a description on how the slate top is attached to the base. Advise if the top incorporates some element that facilitates the combining of top and base.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS 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