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NY C84284

March 3, 1998

CLA-2-44:RR:NC:2:230 C84284


TARIFF NO.: 4421.90.9840

Mr. Stephen W. Marlow
Tower Group International, Inc.
205 West Service Road
Champlain, NY 12919

RE: The tariff classification of mattress support frames from Canada

Dear Mr. Marlow:

In your letter dated February 6, 1998, on behalf of your client, Fenclo Limited, you requested a tariff classification ruling.

The ruling was requested on assembled mattress support frames. Diagrams and photographs of a twin size and a queen size frame were submitted. The frames consist of two end pieces of softwood lumber with radiused ends assembled together with other pieces of lumber with unworked ends. After importation into the United States, springs and fabric will be added to the mattress support frames to make box springs.

The applicable tariff provision for the mattress support frames will be 4421.90.9840, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood. The general rate of duty will be 3.7 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Paul Garretto at 212-466-5779.


Robert B. Swierupski

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