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NY K87739




July 14, 2004
CLA-2-94:RR:NC:SP:233 K87739

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.20.0015

Mr. Paul Leitner
Continental Agency Inc.
535 Brea Canyon Rd.
Walnut, CA 91789

RE: The tariff classification of a bunk bed from China.

Dear Mr. Leitner:

In your letter dated July 1, 2004, on behalf of Acme Furniture, you requested a tariff classification ruling.

The merchandise to be imported is a bunk bed. The vertical posts are made of wood and the mattress supports, headboards, footboards and ladder are made of metal. You have submitted a photograph of the bunk bed for our review. The essential character of the bunk bed is imparted by the metal components.

The applicable subheading for the bunk bed will be 9403.20.0015, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Other metal furniture, Household: Other.” 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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