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NY 864053

June 27, 1991

CLA-2-44:S:N:N1:230 864053


TARIFF NO.: 4421.90.9040

Mr. Al Iannaccone
Mercuries & Associates (USA), Ltd.
5000 Tilghman Street - Suite 335
Allentown, PA 18104

RE: The tariff classification of bed trays from Thailand

Dear Mr. Iannaccone:

In your letter dated May 24, 1991, which was received in our office on June 6, 1991, you requested a tariff classification ruling.

The ruling was requested on two styles of bed trays. One style consists of a tray with two side baskets and a reading tray. The bed tray and the reading tray are made of plywood and the frame and round sticks composing the side baskets are made of solid rubberwood. The second style consists of a bed tray with folding legs. It is composed of a solid rubberwood frame and legs in a natural wood finish. The tray is made of plywood with a white or black melamine surface. The bed trays are used for serving, eating, writing or reading in bed.

The applicable subheading for the bed trays will be 4421.90.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of wood. The duty rate will be 5.1 percent ad valorem.

Articles classifiable under subheading 4421.90.9040, HTS, which are products of Thailand are entitled to duty free treatment under the Generalized System of Preferences (GSP) 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

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