9903.76.02 - Upholstered wooden furniture products provided for in subdivision (d) of U.S. note 37 of this subchapter
Details
| Field | Value |
|---|---|
| Unit of Quantity | N/A |
| General Rate of Duty (Column 1 - General) | The duty provided in the applicable subheading + 25% |
| Special Rate of Duty (Column 1 - Special) | The duty provided in the applicable subheading + 25% |
| Column 2 Rate of Duty | The duty provided in the applicable subheading + 25% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 9903.76.02, specifically designates upholstered wooden furniture products that are further defined within subdivision (d) of U.S. Note 37 of this subchapter. This provision is part of Section XXII, which deals with Special Classification Provisions, Temporary Legislation, and temporary modifications or restrictions proclaimed under trade agreements or specific agricultural legislation. Therefore, these particular furniture items are subject to unique import regulations or tariff treatments not covered by standard HTS classifications for furniture.
Unlike the numerous sibling categories which cover live animals, this node operates within a specialized chapter for temporary legislation and import restrictions. The classification here is not based on the general physical characteristics or materials of furniture, but rather on its inclusion within a specific U.S. note that likely dictates particular quantitative restrictions, tariff rate quotas, or other special conditions applicable to its importation.
As this is a leaf node, there are no further subcategories to explore. The critical element for classification under 9903.76.02 is therefore a thorough understanding of the conditions stipulated in subdivision (d) of U.S. Note 37 of this subchapter. Importers must confirm that their upholstered wooden furniture products meet all the precise criteria outlined in that note to ensure correct classification and compliance with the special provisions governing their entry.