The tariff classification of inflatable furniture fromTaiwan.
Active· CBP ruling HQ 868878· Issued 1991-12-03
Ruling text
NY 868878
DECEMBER 3, 1991
CLA-2-94:S:N:N1:233 868878
CATEGORY: Classification
TARIFF NO.: 9403.70.8010
Mr. Ron Sias
J. W. Hampton, Jr. & Co., Inc.
Custom House Brokers
15 Park Row
New York. New York 10038
RE: The tariff classification of inflatable furniture from
Taiwan.
Dear Mr. Sias:
In your letter dated November 20, 1991, on behalf of F.W.
Woolworth Company, New York, New York 10279, you requested a
tariff classification ruling.
The furniture items consist of an inflatable 3 piece
furniture set, item #14075. It is constructed of printed PVC and
is comprised of a table, chair and settee. The pieces have a
clown design on each one and are designed for use by children.
They are ordered and shipped together in the same carton and are
intended to be used with each other. The three items are put up
together for retail sale and are considered a set for Customs
purposes. When inflated they are designed for placing on the
floor or ground.
The applicable subheading for the 3 piece inflatable
furniture set will be 9403.70.8010, Harmonized Tariff Schedule of
the United States (HTSUS), which provides for other furniture and
parts thereof, furniture of plastic, other, household. The rate
of duty will be 2.4 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport
Source: rulings.cbp.gov — ruling 868878, retrieved 2026-10-12T05:24:36Z, republished verbatim. This digest is informational; only CBP issues binding rulings.