N005024 N0 Ruling Active

The tariff classification of a bed headboard part and mirror frame from China.

Issued January 19, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9403.90.8040

Headings: 9403

Product description

The merchandise under consideration is a bed headboard part and mirror frame. The item is constructed of tubular metal and is used for decorative purposes by attaching it to the headboard. The center of the item features an oval shaped frame used to frame a mirror. You have submitted photographs depicting the item with your request.

CBP rationale

The applicable subheading for the bed headboard part and mirror frame will be 9403.90.8040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other: Other, Of metal.

Full text

N005024 January 19, 2007 CLA-2-94:RR:NC:2:233 CATEGORY: Classification TARIFF NO.: 9403.90.8040 Ms. Lisa Ragan Lisa Ragan Customs Brokerage 650 Atlanta South Pkwy., Ste. 500-A College Park, GA 30349 RE: The tariff classification of a bed headboard part and mirror frame from China. Dear Ms. Ragan: In your letter dated December 27, 2006, on behalf of Bommer Industries, you requested a tariff classification ruling. The merchandise under consideration is a bed headboard part and mirror frame. The item is constructed of tubular metal and is used for decorative purposes by attaching it to the headboard. The center of the item features an oval shaped frame used to frame a mirror. You have submitted photographs depicting the item with your request. The applicable subheading for the bed headboard part and mirror frame will be 9403.90.8040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other: Other, Of metal.” The rate of duty will be Free. 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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