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NY R04382

July 17, 2006

CLA-2-94:RR:NC:SP:233 R04382


TARIFF NO.: 9403.20.0015

Ms. Carolyn Malina
Lands’ End
2 Lands’ End Lane
Location 22-290
Dodgeville, WI 53595

RE: The tariff classification of an EZ Bed from China.

Dear Ms. Malina:

In your letter dated July 13, 2006, you requested a tariff classification ruling.

The merchandise under consideration is identified as an EZ Bed. The bed is composed of a steel frame, an air mattress made of polyvinyl chloride (PVC) that comes in twin, full or queen size, an air pump, and a carry case. You have submitted specification sheets as well as breakdowns of the various components for the beds.

The carry case is specially designed and fitted for use to carry the EZ Bed. In accordance with General Rule of Interpretation 5(a), bags which are “specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and entered with the articles for which they are intended, shall be classified with such articles.”

For tariff classification purposes, the steel, PVC and other components used to construct the EZ 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 steel frame imparts the essential character to the good.  

The applicable subheading for the EZ Bed 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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