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NY M86423

September 15, 2006

CLA-2-94:RR:NC:SP:233 M86423


TARIFF NO.: 9403.20.0015

Ms. Mary Lou Francis
IKEA Wholesale, Inc.
100 Ikea Drive
Westampton, NJ 08060

RE: The tariff classification of a bed, a bedside table and a wardrobe from China.

Dear Ms. Francis:

In your letter dated September 7, 2006, you requested a tariff classification ruling.

The items under consideration are a bed, a bedside table and a wardrobe. The bed is composed of a steel frame with wooden slats. A mattress is not included. The bedside table is composed of a metal frame with a glass top. The wardrobe is composed of a frame, rod, rail, and shelves made of steel, shelves made of wood, and textile panels that serve as “doors”.

The applicable subheading for the bed, bedside table and wardrobe will be 9403.20.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture, Household: Other.” The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS 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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