The tariff classification of a Children’s Garden Picnic Table with Parasol from China.

N235468 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 Children’s Garden Picnic Table with Parasol from China. Dear Mr. Dalipe: In your letter dated November 15, 2012, you requested a tariff classification ruling. Illustrative literature was provided. Item 25075 is described as the Plum® Children’s Garden Picnic Table with Parasol. The item is made from premium FSC® certified timber, and has a colorful parasol that provides vital shade from the sun. This item is for outdoor eating and drinking, and can be used for drawing and playing games, as well as for other activities.
The applicable subheading for the Children’s Garden Picnic Table with Parasol, 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