Of the four choices below, what is the CLASSIFICATION of a miniature billiards table designed for children from 8 to 12 years of age. It is composed of rosewood with cherry wood veneers and resin. The playing surface is a green synthetic mat.
How to get there
1. Not furniture: Chapter 94 excludes it
Chapter 94 Note 1(l)This chapter does not cover: … Toy furniture or toy luminaires and lighting fittings (heading 9503), billiard tables or other furniture specially constructed for games (heading 9504) …
The rosewood and veneers make the wooden-furniture lines in 9403 look plausible. The chapter note shuts that door.
2. Billiards "of all kinds," not toys
HTSUS 9504.20Articles and accessories for billiards of all kinds:
9504.20.20 Balls · 9504.20.40 Chalk · 9504.20.60.00 Tables · 9504.20.80 Other
9504.20.20 Balls · 9504.20.40 Chalk · 9504.20.60.00 Tables · 9504.20.80 Other
"Of all kinds" takes in miniature and children's versions. A heading that names billiards tables is more specific than the general "other toys" in 9503. Answer: 9504.20.6000, D.
Why the other choices are wrong
A) 9403.30.8005: wooden office furniture of rosewood. Excluded by Chapter 94 Note 1(l).
B) 9403.60.8081: other wooden furniture. Also excluded by Note 1(l).
C) 9503.00.0071: "other toys," and that statistical line is for toys labeled for children under 3. The product is for ages 8 to 12, and billiards has its own heading in 9504 anyway.
Trap!
"Designed for children" pulls you toward 9503 (toys), and fine woods pull you toward 9403 (furniture). Check the chapter exclusion notes first. Chapter 94 Note 1(l) names billiard tables and sends them to 9504.
Sources: HTSUS Chapter 94 Note 1(l); headings 9403, 9503, 9504; subheading 9504.20.60 (USITC HTS). CBP key: 9504.20.6000, HTSUS; Note 1(l) to Chapter 94.
CBP answer key: Answer D · 9504.20.6000, HTSUS; Note 1(l) to Chapter 94, HTSUSSource: CBP past exams ↗