The tariff classification of a sofa table from China.

N256717 September 26, 2014 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.60.8081 Lynley Bishop Atlanta Branch Manager LE Coppersmith, Inc. 114 Southfield Pkwy, Suite 170 Forest Park, GA 30297 RE: The tariff classification of a sofa table from China. Dear Mr. Bishop: In your letter dated August 27, 2014, on behalf of Twin Star International, Inc., you requested a tariff classification ruling. Illustrative literature was provided. Model number 48ST5696-X446-R1 is described as a “Wooden Sofa Table.” The sofa table primarily consists of solid Ash wood, Medium-density fibreboard (MDF) and Birch veneers. The sofa table is floor standing, and has two drawers and four doors. The sofa table measures 47½ inches wide by 15 inches deep by 30 inches high. This item is claimed to be used in a living room. The applicable subheading for the sofa 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 E-mail address: neil.h.levy@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division