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CORRECT CHAPTER HEADING

Ashok Chopra

We are manufacturer-exporter of wooden furniture falling under chapter heading 94036000.

We have now introduced table whose legs are made of iron and steel and top is made of Marble Stone.

Please guide me in which tariff heading the 'Table made of Iron & Steel and Marble Stone'

Thanks and regard

Tariff classification: metal-legged table with marble top classed as other metal furniture under customs heading. The issue is tariff classification of a table with iron or steel legs and a marble top. The operative guidance classifies the article as other metal furniture, indicating the metal-furniture customs heading applies and identifying separate subheadings for furniture of steel and for other metal furniture, such that the metal composition of the legs governs classification rather than the marble top. (AI Summary)
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YAGAY andSUN on Feb 1, 2017
940320-Other metal furniture :   
94032010---Of steel  -
94032090---Other
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