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NY 888749

August 11, 1993

CLA-2-44:S:N:N8:230 888749


TARIFF NO.: 4420.90.8000

Mr. Jack Ritterman
Springs Industries, Inc.
787 Seventh Avenue
New York, NY 10019

RE: The tariff classification of a bedrest (backrest), of wood and textile fabric, from China.

Dear Mr. Ritterman:

In your letters dated July 12 and 27, 1993, you requested a tariff classification ruling.

A sample was submitted and is being returned as requested. Described as a "wooden bedroom bedrest" or "adjustable backrest," it consists of a rectangular wooden frame (about 14 1/2 x 20 inches) which supports a woven polyester fabric. You note that when the article is unfolded for use, a section of the frame extends horizontally to stabilize it, while another section extends vertically to act as the bed rest. It is adjustable to various angles to accommodate the user.

You state that the article's "predominant cost is the value of the wood." You also indicate that the item is designed to be "used on the floor, or elsewhere, while watching television or reading a book." For these reasons, you suggest that it be classified as wooden furniture of a kind used in the bedroom, under subheading 9403.50.90, Harmonized Tariff Schedule of the United States (HTS).

While we agree that the item's essential character is imparted by the wood, we believe that it is not constructed for placement on the floor, and that it would normally be used on a bed, sofa, or the like. As such, it is not the type of furniture which is classifiable in Chapter 94, HTS.

Accordingly, the applicable subheading for the wooden bedrest will be 4420.90.8000, HTS, which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 5.1%.

We note that the sample is not marked with its country of origin. The goods will be required to be so marked, legibly and in a conspicuous place, upon importation into the United States.

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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