The tariff classification of a wooden sand and picnic table from China.

N235441 November 30, 2012 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.60.8081 Christopher Dalipe Accounting Department Dynacraft BSC Inc. 89 South Kelly Road American Canyon, CA 94503 RE: The tariff classification of a wooden sand and picnic table from China. Dear Mr. Dalipe: In your letter dated November 15, 2012, you requested a tariff classification ruling. Illustrative literature was provided. Item 25070 is described as the Plum® Wooden Sand and Picnic Table. The item is made from premium FSC® certified timber with rounded corners for added safety. The item can be used as a picnic table, as well as a sandpit by removal of the center wooden panel. This item is foremost a picnic table for outdoor eating and drinking, can be used for drawing and playing games, and has an alternative use of storing sand for children’s play.

The applicable subheading for the Wooden Sand and Picnic Table, will be 9403.60.8081, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other Furniture and parts thereof: 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 Neil H. Levy at (646) 733-3036. Sincerely, Thomas J. Russo Director National Commodity Specialist Division