The tariff classification of a wood bunk bed from Malaysia.
Issued February 26, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9403.50.9040, 9403.90.7000
Headings: 9403
Product description
Items B442-08, B442-59B and B442-59T are bed parts to be used in conjunction to complete the B442 “Larchmont Bunk Bed.” These items may be shipped together to make a complete bunk bed or shipped separately. Item number B442-08 is described as “Bunkbed rails/slats/ladder.” This item contains the top and bottom bunkbed rails, slats and ladder, all constructed of wood. Item number B442-59B is described as “Bunkbed Base.” This item contains the headboard and footboard for the bottom bunkbed, all of which are made of wood. Item number B442-59T is described as “Bunkbed Top.” This item contains the headboard and footboard of the top bunkbed, all of which are made of wood.
CBP rationale
The applicable subheading for item numbers B442-08, B442-59B and B442-59T when imported separately will be 9403.90.7000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: parts: other: of wood. The applicable subheading for item numbers B442-08, B442-59B and B442-59T when imported together as a set 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 a bedroom: other: other: beds.
Full text
N023527 February 26, 2008 CLA-2-94:OT:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.50.9040; 9403.90.7000 Ms. Kelly Stankey Ashley Furniture Industries, Inc. One Ashley Way Arcadia, WI 54612 RE: The tariff classification of a wood bunk bed from Malaysia. Dear Ms. Stankey: In your letter dated February 19, 2008, you requested a tariff classification ruling. Items B442-08, B442-59B and B442-59T are bed parts to be used in conjunction to complete the B442 “Larchmont Bunk Bed.” These items may be shipped together to make a complete bunk bed or shipped separately. Item number B442-08 is described as “Bunkbed rails/slats/ladder.” This item contains the top and bottom bunkbed rails, slats and ladder, all constructed of wood. Item number B442-59B is described as “Bunkbed Base.” This item contains the headboard and footboard for the bottom bunkbed, all of which are made of wood. Item number B442-59T is described as “Bunkbed Top.” This item contains the headboard and footboard of the top bunkbed, all of which are made of wood. The applicable subheading for item numbers B442-08, B442-59B and B442-59T when imported separately will be 9403.90.7000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: parts: other: of wood.” The rate of duty will be free. The applicable subheading for item numbers B442-08, B442-59B and B442-59T when imported together as a set 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 a bedroom: other: other: beds.” 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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