L81533 L8 Ruling Active

The tariff classification of a cane bed from China.

Issued December 23, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9403.80.3030

Headings: 9403

Product description

The merchandise to be imported is a cane bed, identified as style Louis, item number 113-500. The bed is made of a cane headboard and footboard with a wood frame. You have submitted a photograph of the bed as well as a value breakdown for item 113-460 as well as items 113-460 and 113-670, which are the same bed in different sizes. The essential character of the bed is imparted by the cane component.

CBP rationale

The applicable subheading for the cane bed will be 9403.80.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar materials: Of cane, osier, bamboo or similar materials, Other: Household.

Full text

NY L81533 December 23, 2004 CLA-2-94:RR:NC:SP:233 L81533 CATEGORY: Classification TARIFF NO.: 9403.80.3030 Mr. William M. Stringfield 249 E. Ocean Blvd., Suite 1008 Long Beach, CA 90802 RE: The tariff classification of a cane bed from China. Dear Mr. Stringfield: In your letter dated December 16, 2004, on behalf of Hillsdale Furniture LLC, you requested a tariff classification ruling. The merchandise to be imported is a cane bed, identified as style Louis, item number 113-500. The bed is made of a cane headboard and footboard with a wood frame. You have submitted a photograph of the bed as well as a value breakdown for item 113-460 as well as items 113-460 and 113-670, which are the same bed in different sizes. The essential character of the bed is imparted by the cane component. The applicable subheading for the cane bed will be 9403.80.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar materials: Of cane, osier, bamboo or similar 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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