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NY L89314

December 30, 2005

CLA-2-94:RR:NC:SP:233 L89314


TARIFF NO.: 9403.50.9040

Mr. William Stringfield
249 E. Ocean Blvd., Suite 1008
Long Beach, CA 90802

RE: The tariff classification of a bed from China.

Dear Mr. Stringfield:

In your letter dated December 8, 2005, on behalf of Hillsdale Furniture, you requested a tariff classification ruling.

The merchandise to be imported is a Boxwood model bed, which will be imported in equal part wood posts, metal grills and wood bed rails for assembly after importation. The model comes in queen and king sizes. You have submitted a picture of the bed with your request. Based on a cost breakdown for the bed that you provided, the essential character of the bed is imparted by the wood components.

The applicable subheading for the bed will be 9403.50.9040, Harmonized Tariff Schedule of the United States (HTSUSA), 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.

In your letter you state that this item has been inconsistently classified. Please note that variations in the component material could explain any classification difference.

The merchandise in question may be subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUSA and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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