N023519 N0 Ruling Active

The tariff classification of metal bunk beds from China.

Issued February 28, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9403.20.0015

Headings: 9403

Product description

The items at issue are three metal bunk beds, styles B190-59, B191-79 and B370-59. Each of these styles features top and bottom headboards, footboard, rails, slats and ladder. All are constructed of metal and are to be packed in one container to be sold as a complete unit.

CBP rationale

The applicable subheading for the three metal bunk beds will be 9403.20.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture: household: other.

Full text

N023519 February 28, 2008 CLA-2-94:OT:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.20.0015 Ms. Kelly Stankey Ashley Furniture Industries, Inc. One Ashley Way Arcadia, WI 54612 RE: The tariff classification of metal bunk beds from China. Dear Ms. Stankey: In your letter dated February 19, 2008 you requested a tariff classification ruling. The items at issue are three metal bunk beds, styles B190-59, B191-79 and B370-59. Each of these styles features top and bottom headboards, footboard, rails, slats and ladder. All are constructed of metal and are to be packed in one container to be sold as a complete unit. The applicable subheading for the three metal bunk beds will be 9403.20.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture: household: other.” 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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