The tariff classification of Bogart leather beds from China.
Issued October 20, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9403.80.6040
Headings: 9403
Product description
The merchandise consists of Bogart leather beds. The beds are constructed of wood frames with stitched leather headboards, footboards, side rails and mattress support systems. You have submitted a cost breakdown of the components as well as a product catalogue for our review. Wood is used only for the frames and no wood is visible. The essential character of the beds is imparted by the leather component.
CBP rationale
The applicable subheading for the Bogart leather beds will be 9403.80.6040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Furniture of other materials…Other, Household.
Full text
NY L80325 October 20, 2004 CLA-2-94:RR:NC:SP:233 L80325 CATEGORY: Classification TARIFF NO.: 9403.80.6040 Mr. Robie Smith Thomasville Furniture Industries, Inc. P.O. Box 339 Thomasville, NC 27361-0339 RE: The tariff classification of Bogart leather beds from China. Dear Mr. Smith: In your letter dated October 14, 2004, you requested a tariff classification ruling. The merchandise consists of Bogart leather beds. The beds are constructed of wood frames with stitched leather headboards, footboards, side rails and mattress support systems. You have submitted a cost breakdown of the components as well as a product catalogue for our review. Wood is used only for the frames and no wood is visible. The essential character of the beds is imparted by the leather component. The applicable subheading for the Bogart leather beds will be 9403.80.6040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Furniture of other materials…Other, Household.” 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
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