United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1994 NY Rulings > NY 895600 - NY 895727 > NY 895686

Previous Ruling Next Ruling
NY 895686

March 28, 1994

CLA-2-94:S:N:N8:233 895686


TARIFF NO.: 9403.60.8080; 9401.69.8010

Mr. J. C. Shattuck
Spa Settings Company
1336 Gaylord Street
Long Beach, CA 90813

RE: The tariff classification of a Spa Surround Deck from Mexico.

Dear Mr. Shattuck:

In your letter dated February 28, 1994, you requested a tariff classification ruling.

The furniture item is a Spa Surround Deck. The deck is made of 2 x 6 redwood which independently surrounds a spa. It is elevated from the ground, includes two steps for getting in and out of the spa and fits around the upper edge. It is used as a table and is not attached to or part of the spa. Wooden stools are included which allow visitors to sit and enjoy refreshments on the other side of the deck.

The decks principle purpose is to create an entertainment center similar to patio furniture sets. Spas and the subject accessories are usually installed on or near the typical backyard patio. The unique and sturdy construction of Spa Settings, along with an oil-base stain that prevents aging, and even gold iridized screws, proves they are built to last. Each Spa Setting is designed and engineered for a specific Hot Spring Spa model ensuring a fit that is custom-made.

The applicable tariff provision for the Spa Surround Deck with Steps will be 9403.60.8080, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for: Other furniture and parts thereof: Other wooden furniture: Other, other. The general rate of duty will be 2.5 percent ad valorem. The applicable tariff provision for the stools will be 9401.69.8010, HTSUSA, which provides for: Other seats, with wooden frames: Other, household. The general rate of duty will be 2.5 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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.


Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: