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NY R02440

August 17, 2005

CLA-2-94:RR:NC:SP:233 R02440


TARIFF NO.: 9403.80.6040

Ms. Kim Blanton
Independent Brokerage, LLC
1805 J Center Park Dr.
Charlotte, NC 28217

RE: The tariff classification of seagrass beds from China.

Dear Ms. Blanton:

In your letter dated August 1, 2005, you requested a tariff classification ruling.

The merchandise to be imported consists of seagrass beds. The beds are made of MDF and wood frames with seagrass manually woven around the frame, panels and rails. You have submitted pictures detailing the production and assembly of the beds with your request.

The MDF, the wood and the seagrass used to construct the bed 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 seagrass imparts the essential character to the good.      

The applicable subheading for the seagrass 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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