K87739 K8 Ruling Active

The tariff classification of a bunk bed from China.

Issued July 14, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9403.20.0015

Headings: 9403

Product description

The merchandise to be imported is a bunk bed. The vertical posts are made of wood and the mattress supports, headboards, footboards and ladder are made of metal. You have submitted a photograph of the bunk bed for our review. The essential character of the bunk bed is imparted by the metal components.

CBP rationale

The applicable subheading for the bunk bed will be 9403.20.0015, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Other metal furniture, Household: Other.

Full text

NY K87739 July 14, 2004 CLA-2-94:RR:NC:SP:233 K87739 CATEGORY: Classification TARIFF NO.: 9403.20.0015 Mr. Paul Leitner Continental Agency Inc. 535 Brea Canyon Rd. Walnut, CA 91789 RE: The tariff classification of a bunk bed from China. Dear Mr. Leitner: In your letter dated July 1, 2004, on behalf of Acme Furniture, you requested a tariff classification ruling. The merchandise to be imported is a bunk bed. The vertical posts are made of wood and the mattress supports, headboards, footboards and ladder are made of metal. You have submitted a photograph of the bunk bed for our review. The essential character of the bunk bed is imparted by the metal components. The applicable subheading for the bunk bed will be 9403.20.0015, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Other metal furniture, Household: Other.” 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 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →