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Imitation Wicker Chairs Classified in Duty-Free Subheading, CBP Says

Tuesday, August 08, 2017
Sandler, Travis & Rosenberg Trade Report

U.S. Customs and Border Protection is proposing to reclassify imitation wicker chairs with metal frames as seats with metal frames under HTSUS 9401.79.00 (duty-free) rather than as seats of cane, osier, bamboo, or similar materials under HTSUS 9401.50.00 (7.5 percent duty). CBP explains that the “wicker” material covering these chairs is made of plastic and is therefore not a material similar to cane, osier, bamboo, or rattan. CBP is also clarifying that these chairs are classifiable according to GRI 1, because the correct tariff provision explicitly references items with components of metal, and that resort to GRI 3 is therefore unnecessary.

Rulings HQ 952032, NY N050095, and NY N125879 would be modified to reflect this change. Comments on this proposal are due by Sept. 1.

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