In the June 8, 2022, Customs Bulletin and Decisions, U.S. Customs and Border Protection is proposing to reclassify outdoor furniture sets as sets under HTSUS 9403.89.60 or 9403.60.80 (both duty-free) rather than classifying the chairs of the sets separately based on their constituent material (HTSUS 9401.71.0010, 9401.79.0005, and 9401.61.4011 (all duty-free)).
The furniture sets at issue include chairs and tables of various materials. The furniture is imported either fully assembled or partially unassembled and shipped in one combined shipment but separate boxes.
CBP states that these items are classifiable as retail sets because the table and chairs are put up together to meet a particular need and are intended for use in conjunction with one another to carry out a specific activity. CBP notes that its previous conclusion that items are considered a set only if they are packaged together was incorrect.
Rulings NY N085595, NY N028531, NY N004954, NY N125879, and NY N255629 would be revoked to reflect this change. Comments on this proposal are due no later than July 8.
For more information on how to seek or utilize classification and other rulings, please contact attorney Deb Stern at (305) 894-1007 or via email.
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