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NY 861288

MAR 20 1991

CLA-2-94:S:N:N1:233 861288


TARIFF NO.: 9401.90.50006

Mr. Gary Anderson
John V. Carr & Son, Inc., Custom Brokers
560 Delaware Avenue
Buffalo, New York 14202

RE: The tariff classification of a sofa bed mechanism from Canada.

Dear Mr. Anderson:

In your letter dated March 8, 1991, on behalf of Waterloo Furniture Components Ltd., Kitchener, Ontario, Canada N2C 1L2, you requested a tariff classification ruling.

The furniture item consists of a sofa bed mechanism. It is constructed of a steel frame and webbing with a polyethylene deck used as a portion of some models. The mechanism converts a sofa into a bed unit. It is mounted to the inside of the sofa and is extended when sofa to bed conversion is desired. The unit's triple purpose position allows three front rail dimensions of 13", 12-1/4", or 11-1/2" with varying seat pitches. The sofa bed mechanism has a T.V. headrest for reading, relaxing or T.V. viewing, a floating tube stabilizer to prevent center sag and a front leg angle which allows extra wide deck to cover all metal linkage.

The applicable subheading for the sofa bed mechanism will be 9401.90.50006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for seats (other than those of heading 9402), and parts thereof, parts, other. The duty rate will be 4 percent ad valorem.

Goods classifiable under subheading 9401.90.50006, HTSUS, which have originated in the territory of Canada, will be entitled to a 1.6 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (CFTA) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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