CLA-2-94:OT:RR:E:NC:SP:233
Ms. Susan W. Brannock
Compliance Manager
Hooker Furniture Corp.
PO BOX 4708
440 Commonwealth Blvd.
Martinsville, VA 24112
RE: The tariff classification of a Flip Top Kitchen Island, and bar and counter stools from China.
Dear Ms. Brannock:
In your letter dated December 1, 2008, you requested a tariff classification ruling.
The merchandise to be imported, 864-75-903, Flip Top Kitchen Island, is constructed from hardwood solids with cherry, mahogany and white ash burl veneers. The Island has a distinctive black rub-through finish with a rich contrasting cherry finish. Within the island there are draws and shelves for storage for kitchen and household items, including an area for wine bottles. It is fully assembled.
Specifications are:
Pullout Table: 31 W x 28 D x 29.75 H
Top Folded: 42.75 W x 28 D x 29.75 H
Top Extended/Pullout Table Extended: 56 W x 50.75 D x 39H
The applicable subheading for the Flip Top Kitchen Island will be 9403.40.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Wooden furniture of a kind used in the kitchen: Other, Other, Other.” The rate of duty will be free.
Literature obtained through the Hooker Furniture’s website for the matching bar and counter stools indicates: back counter stool, back counter stool with a cushions, and back bar stool. The applicable subheading for the back counter stool and back bar stool will be 9401.69.6010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with wooden frames: Other, Other, Chairs: Other: Household.” The rate of duty will be free. The applicable subheading for the back counter with a cushion will be 9401.61.4010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with wooden frames: Upholstered: Chairs: Other; Household.”
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 Larry Mushinske at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division