The tariff classification of a wooden bed and bed parts from China.

N037396 September 11, 2008 CLA-2-94:OT:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.50.9040; 9403.90.7000 Mr. Michael Shea Michael John Shea Customs Broker 705 Gatwick Court Locust Grove GA 30248 RE: The tariff classification of a wooden bed and bed parts from China. Dear Mr. Shea: In your letter dated September 4, 2008, on behalf of several clients, you requested a tariff classification ruling. You have requested the ruling for wooden beds being imported unassembled. The parts of the bed being shipped together include headboard, footboard and rails. Some shipments will include four matching components that will be sold together unassembled. However, in some shipments the individual components do not have the same number of units. The request asks that both situations be addressed. The applicable subheading for the beds shipped with all four parts will be 9403.50.9040, HTSUS, which provides for “other furniture and parts thereof: wooden furniture of a kind used in the bedroom: other: other, beds.” The general rate of duty will be Free. The applicable subheading for any additional bed parts 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. 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/. The merchandise in question may be subject to antidumping duties or countervailing duties. 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. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”). 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