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NY 862696

MAY 1 1991

CLA-2-94:S:N:N1: 233 862696


TARIFF NO.: 9403.50.9080

Mr. Colin R. Thorpe, V.P.
Geo. S. Bush & Co., Inc.
Customs Brokers
821 Second Avenue
Seattle, Washington 08104

RE: The tariff classification of headboards from Denmark.

Dear Mr. Thorpe:

In your letter dated April 11, 1991, you requested a tariff classification ruling.

The furniture items consist of seven styles of headboards for beds. They are constructed of wood and designed to stand on the floor or ground, free-standing (non-supporting). The first, style #140, is a Torring headboard made with a slight slop which makes it possible to sit comfortably in bed. The second, style #114, is for a Torring #112 queen bedframe. The third, style #111 and the fourth, style #125, is for Torring queen beds. The fifth, style #130, is for a Larsen queen bed. The sixth, style #171, is for a Larsen single bed. The seventh, style #181, is for a Larsen 60" Danish queen bed.

The applicable subheading for the free standing (non- supporting) wood headboards for beds will be 9403.50.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furniture and parts thereof, wooden furniture of a kind used in the bedroom; other, other. The rate of duty will be 2.5 percent ad valorem.

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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