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NY L82100

January 18, 2005

CLA-2-94:RR:NC:SP:233 L82100


TARIFF NO.: 9403.80.6040

Mr. Robie Smith
Thomasville Furniture Industries, Inc.
P.O. Box 339
Thomasville, NC 27361-0339

RE: The tariff classification of fabric beds from China.

Dear Mr. Smith:

In your letter dated January 5, 2005, you requested a tariff classification ruling.

The merchandise to be imported is identified as Cinnamon Hill fabric beds. The beds are made of a wood frame, with a headboard, footboard and rails entirely covered in fabric. The only visible wood is the “feet” on the headboard and footboard. You indicate that approximately 76% of the cost of the beds is material other than wood. You have submitted a cost breakdown and a photograph of the bed with your request.

The wood and the material other than wood used to construct the fabric beds form a composite good. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In this case, the fabric imparts the essential character to the good

The applicable subheading for the fabric beds will be 9403.80.6040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Furniture of other materials Other, Household.” 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.


Robert B. Swierupski

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