CLA-2-94:OT:RR:NC:N5:433
Nicole Vallee
Costco Wholesale
999 Lake Drive
Issaquah, WA 98027
RE: The tariff classification of outdoor patio furniture from Cambodia.
Dear Ms. Vallee:
In your letter dated May 15, 2026, you requested a tariff classification ruling. In lieu of samples, technical
and illustrative literature and product descriptions were provided for review.
Item 1934199, the “Hendredon Tego 5pc Sofa Set with Firepit Table,” consists of one patio table, one accent
side table (propane tank cover), one sofa, and two swivel armchairs. The patio table is constructed of a
powder-coated aluminum metal frame and a tabletop surface of sintered stone that will provide a level
surface for the placement of objects. The patio table incorporates a gas fire burner center insert, clear
decorative glass beads, a propane gas regulator, and an air hose. The patio table also has a removeable lid
that will be placed over the fire burner center insert when the gas fire burner flame is not active. The
removeable lid extends the useable tabletop surface area of the patio table. The overall patio table
dimensions are 47" in length, 26" in width, and 14.6" in height. The accent side table is constructed of a
powder-coated aluminum metal frame and a tabletop surface of sintered stone that will provide a level
surface for the placement of objects. The accent table frame will store and conceal a gas propane tank
(propane tank is not included). The overall accent side table dimensions are 17.7" in length, 17.7" in width,
and 23.5" in height. The sofa and the pair of swivel armchair seat foundations, backrests, armrests and the
swivel bases are constructed of powder-coated aluminum metal frames. The sofa and the swivel chairs have
removable textile covered cushion seat bases and removable textile covered cushion seat backrests. The
dimensions of the sofa are 80.3" in length, 33" in width, and 35" in height. The dimensions of the swivel
chairs are 30.3" in length, 33" in width, and 35" in height. You indicate the “Hendredon Tego 5pc Sofa Set
with Firepit Table” will be collectively offered for retail sale as one unit.
The ruling request seeks classification of the subject merchandise in subheading 9403.89.6015, Harmonized
Tariff Schedule of the United States (HTSUS).
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitutes the
official interpretation of the Harmonized System at the international level.
The ENs to Chapter 94 of the HTS, for “Furniture,” states: “the term ‘furniture’ means: (A) Any ‘moveable’
articles (not included under other more specific headings of the Nomenclature), which have the essential
characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a
utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafes,
restaurants, laboratories, hospitals dentists’ surgeries, etc., or ships, aircraft, railway coaches, motor vehicles,
caravan-trailers or similar means of transport. (It should be noted that, for the purposes of this Chapter,
articles are considered to be ‘movable’ furniture even if they are designed for bolting, etc., to the floor, e.g.,
chairs for use on ships). Similar articles (seats, chairs, etc.,) for use in gardens, squares, promenades, etc., are
also included in this category.”
In view of the facts provided, the subject article is within the construct of the Chapter 94 ENs for furniture.
Further, the “Hendredon Tego 5pc Sofa Set with Firepit Table,” (a) consists of at least two different articles
which are, prima facie, classifiable in different headings [seats, tables]; (b) consists of products or articles put
together to meet a particular need or carry out a specific activity [seating, dining]; and (c) are put up in a
manner suitable for sale directly to end users without repacking, therefore, the subject merchandise will be
considered a set for customs purposes. Additionally, sets are classified according to the component, or
components taken together, which can be regarded as conferring on the set as a whole its essential character.
The sintered stone tabletop surface allows each table to function as articles of furniture. The sintered stone
tabletop surface allow for the placement of food and drinks. The essential character of the furniture set, as a
whole, is imparted by the sintered stone tabletop surface.
The applicable subheading for the subject merchandise will be 9403.89.6015, 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 the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
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)
James P. Forkan
Director
National Commodity Specialist Division