M84489 M8 Ruling Active

The tariff classification of a Children’s Wooden Bed from China.

Issued June 27, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9403.50.9040

Headings: 9403

Product description

The merchandise under consideration is a Children’s Wooden Bed. The item is suitable for use by children 3-6 years of age and may or may not have the “Thomas” design, as depicted in the submitted photograph. A metal support frame is included in the retail packaging of each bed.

CBP rationale

The applicable subheading for the Children’s Wooden Bed will be 9403.50.9040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Wooden furniture of a kind used in the bedroom: Other: Other, Beds.

Full text

NY M84489 June 27, 2006 CLA-2-94:RR:NC:SP:233 M84489 CATEGORY: Classification TARIFF NO.: 9403.50.9040 Mr. Chris Fladager Norvanco International, Inc. 3514 142nd Avenue East, #400 Sumner, WA 98390 RE: The tariff classification of a Children’s Wooden Bed from China. Dear Mr. Fladager: In your letter dated June 22, 2006, on behalf of Spin Master, Inc., you requested a tariff classification ruling. The merchandise under consideration is a Children’s Wooden Bed. The item is suitable for use by children 3-6 years of age and may or may not have the “Thomas” design, as depicted in the submitted photograph. A metal support frame is included in the retail packaging of each bed. The applicable subheading for the Children’s Wooden Bed will be 9403.50.9040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Wooden furniture of a kind used in the bedroom: Other: Other, Beds.” The rate of duty will be Free. The merchandise in question may be subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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