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NY R00504

July 13, 2004
CLA-2-94:RR:NC:SP:233 R00504


TARIFF NO.: 9403.90.7000; 9403.50.9080; 7009.92.5000

Mr. Paul Dudley
Directline Hospitality Company
637 South 48th Street, Suite 201
Tempe, AZ 85281

RE: The tariff classification of wooden furniture used in hotels and motels from China.

Dear Mr. Dudley:

In your letter dated June 30, 2004, you requested a tariff classification ruling.

The merchandise to be imported consists of wooden furniture used exclusively in commercial lodging facilities, specifically hotels and motels. The items are made of wood, wood veneer and plastic laminate applied over medium density fiberboard or industrial grade particleboard. The furniture items include headboards, nightstands, credenzas, armoires, framed mirrors and guestroom tables.

The applicable subheading for wooden headboards will be 9403.90.7000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Parts: Other: Of wood.” The rate of duty will be free.

The applicable subheading for wooden nightstands, credenzas, armoires and guestroom tables will be 9403.50.9080, 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 framed glass mirrors will be 7009.92.5000, HTS, which provides for “Glass mirrors...Other: Framed: Over 929 cm² in reflecting area." The rate of duty will be 6.5% ad valorem.

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.


Robert B. Swierupski

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