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The tariff classification of a loft bed canopy from Hong Kong.
Issued November 30, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardG8 G85039 (November 30, 2000)
Tariff classification
HTS codes: 9403.90.6000
Headings: 9403
Product description
The furniture item to be imported is a canopy for a loft bed. The loft bed is a wooden bed with a bookcase on one end and a six-drawer dresser on the other. The canopy, designed to reflect Hogwarts, the castle in the Harry Potter children’s book series, is made of a poly/cotton fabric, plastic tubing, metal connectors, polyethylene board (PE board), steel tubing, and a steel support rod. The canopy is dedicated for use with the bed. Although the canopy is a part of the bed and not sold separately, it will be shipped separately. You have submitted a photograph of the loft bed with the canopy.
CBP rationale
The applicable subheading for the loft bed canopy will be 9403.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: parts: other: of textile material, except cotton.
Full text
NY G85039 November 30, 2000 CLA-2-94:RR:NC:SP:233 G85039 CATEGORY: Classification TARIFF NO.: 9403.90.6000 Mr. Gary Bilezikian P.J. Kids LLC 306 Alexander Street, 2nd Floor Princeton, NJ 08540 RE: The tariff classification of a loft bed canopy from Hong Kong. Dear Mr. Bilezikian: In your letter dated November 28, 2000, you requested a tariff classification ruling. The furniture item to be imported is a canopy for a loft bed. The loft bed is a wooden bed with a bookcase on one end and a six-drawer dresser on the other. The canopy, designed to reflect Hogwarts, the castle in the Harry Potter children’s book series, is made of a poly/cotton fabric, plastic tubing, metal connectors, polyethylene board (PE board), steel tubing, and a steel support rod. The canopy is dedicated for use with the bed. Although the canopy is a part of the bed and not sold separately, it will be shipped separately. You have submitted a photograph of the loft bed with the canopy. The applicable subheading for the loft bed canopy will be 9403.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: parts: other: of textile material, except cotton. 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 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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