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The tariff classification of a folding wall bed and shelving units from Canada.
Issued April 7, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardF8 F85481 (April 7, 2000)
Tariff classification
HTS codes: 9403.50.9040, 9403.50.9080
Headings: 9403
Product description
The submitted photographs depict a folding wall bed. It is made of a bed, with or without a mattress, which can be folded up and stored into a wall unit made of various shelving units with or without doors and drawers. The bed and shelving units are made of solid wood, plywood and melamine.
CBP rationale
The applicable subheading for the folding wall bed, with or without a mattress, will be 9403.50.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: wooden furniture of a kind used in the bedroom: other: other, beds. The applicable subheading for the shelving units will be 9403.50.9080, HTS, which provides for other furniture and parts thereof: wooden furniture of a kind used in the bedroom: other: other, other.
Full text
NY F85481 April 7, 2000 CLA-2-94:RR:NC:SP:233 F85481 CATEGORY: Classification TARIFF NO.: 9403.50.9040; 9403.50.9080 Mr. Glen MacDonald Cabinetworks 75 Akerley Blvd. Unit U Dartmouth, NS B3B 1R7 Canada RE: The tariff classification of a folding wall bed and shelving units from Canada. Dear Mr. MacDonald: In your letter dated March 23, 2000, you requested a tariff classification ruling. The submitted photographs depict a folding wall bed. It is made of a bed, with or without a mattress, which can be folded up and stored into a wall unit made of various shelving units with or without doors and drawers. The bed and shelving units are made of solid wood, plywood and melamine. The applicable subheading for the folding wall bed, with or without a mattress, will be 9403.50.9040, Harmonized Tariff Schedule of the United States (HTS), 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. The applicable subheading for the shelving units will be 9403.50.9080, HTS, which provides for other furniture and parts thereof: wooden furniture of a kind used in the bedroom: other: other, other. The rate of duty will be free. If the mattress will be imported separately, please submit a breakdown of the component materials in order for us to provide a classification. 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 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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