CLA-2-94:OT:RR:NC:N5:433
Grzegorz Mroczka
Gregloft Grzegorz Mroczka
Grunwaldzka, 59a
Rudnik nad Sanem 37-420
Poland
RE: The tariff classification of metal furniture from Poland
Dear Grzegorz Mroczka:
In your letter dated August 27, 2025, you requested a tariff classification ruling. In lieu of samples,
illustrative literature and a description are provided for review.
The “Side Table” is a steel frame table. The rectangle tabletop surface has a 90-degree downward curve at
the left and right corners to form the left and right table legs. The tabletop surface and the table legs are
adapted one-to-the-other and form a unitary whole; the legs are not removeable. The table dimensions are
15” in depth, 30” in width, and 15” in height.
The binding ruling request seeks confirmation if the subject merchandise is classified in subheading
9403.20.0015 Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for the subject merchandise will be 9403.20.0050, HTSUS, which provides for
“Other furniture and parts thereof: Other metal furniture: Household: Other: Other.” The general rate of
duty will be free.
Trade Remedy:
On March 12, 2025, Presidential proclamation 10896 imposed additional tariffs on certain derivative iron or
steel products. Additional duties for derivative iron or steel products of 50 percent are reflected in Chapter
99, headings 9903.81.89, 9903.81.90, and 9903.81.91. Products provided by heading 9903.81.91, as well as
products of Chapter 73 provided by 9903.81.89 and 9903.81.90, will be subject to a duty of 50 percent upon
the value of the steel content. At the time of entry, you must report the Chapter 99 heading applicable to your
product classification, i.e. 9903.81.91, in addition to subheading 9403.20.0050, HTSUS. Derivative iron or
steel products processed in another country from steel articles melted and poured in the United States,
provided for in heading 9903.81.92, are not subject to the additional ad valorem duties.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of Poland will be
subject to an additional ad valorem rate of duty of 15 percent. For products covered by heading 9903.02.20
this additional duty applies to the [non-steel, non-aluminum, non-copper] content of the merchandise. At the
time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e.
9903.02.20, in addition to subheading 9403.20.0050, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Dharmendra Lilia at [email protected].
Sincerely,
(for)
Denise Faingar
Acting Director
National Commodity Specialist Division