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NY K85281




April 21, 2004
CLA-2-94:RR:NC:SP:233 K85281

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.50.9080; 9403.50.9040

Ms. Leslie Araki
SST International
P.O. Box 45055
Los Angeles, CA 90045

RE: The tariff classification of bedroom furniture from China.

Dear Ms. Araki:

In your letter dated April 14, 2004, on behalf of Star International Furniture, Inc., you requested a tariff classification ruling.

The commodity in question is a bedroom set referred to as “Freespace!” consisting of:

Double dressers and nightstands - The top, sides, bottom and back panel are made of wood covered in leather. A spacer between the drawers of the dresser may also be made of wood. The drawers are made of metal clad in leather, with drawer bottoms made of wood, The value composition for the dresser/night stands average 55% leather, 30% wood, 15% metal.

Bed - The outer frame is made of wood, and is used to create the shape of the bed and serve as a base for the leather cover. Inside is a metal frame which carries the orthopedic wood slats. The wood slats make a flexible base for the mattress (not included). Also, in some styles, some wood components are used to form the headboard which is covered in leather. The value composition for the bed is 35% leather, 18% wood, 15% metal, 32% other (e.g. foam, fabric, hardware, glass).

You have submitted a picture of the bed and nightstand.

Even though the leather is the chief value of the bedroom furniture, the wood is the essential character.

The applicable subheading for the double dressers and night stands will be 9403.50.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Wooden furniture of a kind used in the bedroom: Other: Other, Other.” The rate of duty will be free.

The applicable subheading for the beds will be 9403.50.9040, HTS, which provides for “Other furniture and parts thereof: Wooden furniture of a kind used in the bedroom: Other: Other, Beds.” The rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 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 Lawrence Mushinske at 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,

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