The tariff classification of furniture from China.
Active· CBP ruling HQ N007097· Issued 2007-03-01
Ruling text
N007097 March 1, 2007 CLA-2-94:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9401.61.6010; 9403.60.8080; 9403.89.6010 Mr. Ganesh Ramachandran Your Hotel Supply 360 N 17-92 Longwood, FL 32750 RE: The tariff classification of furniture from China. Dear Mr. Ramachandran: In your letter dated February 14, 2007, you requested a tariff classification ruling. Your have submitted photographs of a leather sofa with wooden frame, leather center table and coffee table of glass and wood. The sofa and leather table are completely covered in leather. The coffee table is primarily made of wood with a glass top. All three items are designed to sit on the floor and equip a condo. The applicable subheading for the leather sofa with wooden frame will be 9401.61.6010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other seats with wooden frames, Upholstered, Other, household”. The rate of duty will be free. The applicable subheading for the leather center table will be 9403.89.6010, HTSUS, which provides for “Furniture of other materials, Other, Other, household”. The rate of duty will be free. The applicable subheading for the coffee table, primarily of wood, will be 9403.60.8080, which provides for “Other wooden furniture, Other, Other”. The rate of duty will be free. 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
Source: rulings.cbp.gov — ruling N007097, retrieved 2026-10-12T05:53:36Z, republished verbatim. This digest is informational; only CBP issues binding rulings.