CLA-2-94:OT:RR:NC:N5:433
Maya Sencha
RH LLC
15 Koch Rd
Corte Madera, CA 94925
RE: The tariff classification of table furniture from Vietnam.
Dear Ms. Sencha:
In your letter dated December 12, 2025, you requested a tariff classification ruling. In lieu of samples,
technical and illustrative literature, and product descriptions are provided for review.
Item 1, SKU 10179163, the “Josephine Console Tables” are a series of rectangle marble tabletops affixed to
iron metal frames. The tables will be made available in in four sizes. The table dimensions will approximate
between 36-72” in width, 10” in depth, 30-34” in height, and will weigh between 33lbs-199lbs.
Item 2, SKU 10129688, the “Josephine Round Coffee Tables” are a series of round marble tabletops affixed
to iron metal frames. The tables will be made available in two sizes. The first table size will be 48” in
diameter, 15” in height, and will weight 142 lbs. The second table size will be 60” in diameter, 15” in height,
and will weight 215lbs.
Item 3, SKU 10182659, the “Josephine Round Side Table” is a clear round tempered glass tabletop affixed to
an iron metal frame. The table dimensions will be 20” in diameter, 24” in height, and will weigh 61lbs.
Item 4, SKU 10129247, the “Josephine Square Side Tables” are a series of clear square tempered glass
tabletops affixed to iron metal frames. The tables will be made available in four sizes. The table dimensions
will approximate between 12-22” square, 19-24” in height, and will weigh between 18-49lbs.
Item 5, SKU 10129221, the “Josephine Rectangle Coffee Tables” are a series of clear rectangle tempered
glass tabletops affixed to iron metal frames. The tables will be made available in four sizes. The table
dimensions will approximate between 55-84” in width, 28-42” in depth, 15” in height, and will weigh
between 100-258lbs.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitutes the
official interpretation of the Harmonized System at the international level.
The 5 furniture tables are composite goods comprised of different materials (glass, marble, metal) and
different components (tabletops, stands). For items 1 and 2, the marble and the metal material components
are adapted one to the other, are mutually complementary, and together they form a unitary whole. For items
1 and 2, the marble tabletop surface allows for the placement of objects and allows the tables to function as
articles of furniture. For items 1 and 2, the marble is the indispensable attribute that strongly marks or serves
to distinguish the structure, core or condition of the articles of furniture. For items 1 and 2, the essential
character, as a whole, is imparted by the marble tabletop components.
For items 3, 4, and 5, the tempered clear glass and the metal material components are adapted one to the
other, are mutually complementary, and together they form a unitary whole. For items 3, 4, and 5, the
tempered clear glass tabletop surface allows for the placement of objects and allows the tables to function as
articles of furniture. For items 3, 4, and 5, the tempered clear glass is the indispensable attribute that strongly
marks or serves to distinguish the structure, core or condition of the articles of furniture. For items 3, 4, and
5, the essential character, as a whole, is imparted by the tempered clear glass tabletop components.
The applicable subheading for items 1 through 5 will be 9403.89.6015, Harmonized Tariff Schedule of the
United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of other materials,
including cane, osier, bamboo or similar materials: Other: Other: Other household.” The general rate of
duty will be free.
The 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/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
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)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division