H87303 H8 Ruling REVOKED

The tariff classification of plastic bed raisers from China.

Issued February 4, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5500

Headings: 3924

Product description

The submitted sample is called a bed elevator. There is no style number for identification. Your letter of inquiry states that they will be available in sets of four. This product is used to raise the height of the bed by placing one under each leg of the bed. It is made of sturdy polypropylene material. The bed elevators measure approximately 6-1/2 inches high by 4 inches in diameter at the top by 6-1/4 inches in diameter at the bottom. The bed elevator is hollow inside. It is designed with a cut-out section in the top that is approximately one-inch deep. This section supports the leg of the bed when raised.

Full text

NY H87303 February 4, 2002 CLA-2-39:RR:NC:SP:222 H87303 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Yvonne M. W. Richardson The Millwork Trading Co., Ltd. 148 West 37th Street, 4th Floor New York, NY 10018 RE: The tariff classification of plastic bed raisers from China. Dear Ms. Richardson: In your letter dated January 25, 2002, you requested a tariff classification ruling. The submitted sample is called a bed elevator. There is no style number for identification. Your letter of inquiry states that they will be available in sets of four. This product is used to raise the height of the bed by placing one under each leg of the bed. It is made of sturdy polypropylene material. The bed elevators measure approximately 6-1/2 inches high by 4 inches in diameter at the top by 6-1/4 inches in diameter at the bottom. The bed elevator is hollow inside. It is designed with a cut-out section in the top that is approximately one-inch deep. This section supports the leg of the bed when raised. The applicable subheading for the plastic bed elevator will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles…of plastics: other, other. The rate of duty will be 3.4 percent ad valorem. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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