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The tariff classification of beds from China.
Issued February 5, 2008 by U.S. Customs and Border Protection.
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Copies to clipboardN0 N022676 (February 5, 2008)
Tariff classification
HTS codes: 9403.89.6010, 9403.90.6000
Headings: 9403
Product description
You have submitted descriptive literature for B551 Martini Suite Queen/King/Cal King Upholstered Beds. The B551-Queen consists of the B551-54 Queen Upholstered Footboard and Rails and the B551-57 Queen Upholstered Headboard. The B551-King consists of the B551-56 King Upholstered Footboard and Rails and the B551-58 King Upholstered Headboard. The B551-Cal King consists of the B551-94 Cal King Upholstered Footboard and Rails and the B551-58 Cal King Upholstered Headboard. All the components are made of wood but completely covered in 100% polyester fabric. You will import the components together to make a complete bed or separately as needed.
CBP rationale
The applicable subheading for the complete beds will be 9403.89.6010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Furniture of other materials, Other, Household”. The applicable subheading for the footboards, rails or headboards imported separately will be 9403.90.6000, HTSUS, which provides for “Other furniture and parts thereof, Parts, Other, Of textile material, except cotton”.
Full text
N022676 February 5, 2008 CLA-2-94:OT:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.89.6010; 9403.90.6000 Ms. Kelly Stankey Ashley Furniture Industries, Inc. One Ashley Way Arcadia, WI 54612 RE: The tariff classification of beds from China. Dear Ms. Stankey: In your letter dated January 31, 2008, you requested a tariff classification ruling. You have submitted descriptive literature for B551 Martini Suite Queen/King/Cal King Upholstered Beds. The B551-Queen consists of the B551-54 Queen Upholstered Footboard and Rails and the B551-57 Queen Upholstered Headboard. The B551-King consists of the B551-56 King Upholstered Footboard and Rails and the B551-58 King Upholstered Headboard. The B551-Cal King consists of the B551-94 Cal King Upholstered Footboard and Rails and the B551-58 Cal King Upholstered Headboard. All the components are made of wood but completely covered in 100% polyester fabric. You will import the components together to make a complete bed or separately as needed. The applicable subheading for the complete beds will be 9403.89.6010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Furniture of other materials, Other, Household”. The rate of duty will be free. The applicable subheading for the footboards, rails or headboards imported separately will be 9403.90.6000, HTSUS, which provides for “Other furniture and parts thereof, Parts, Other, Of textile material, except cotton”. 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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