The tariff classification of crib and changer from China.

N044080 November 26, 2008 CLA-2-94:OT:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.50.9040 Mr. Elliott J. Stein Stevens and Lee 600 College Road East Suite 4400 Princeton, NJ 08540 RE: The tariff classification of crib and changer from China. Dear Mr. Stein: In your letter dated November 16, 2008, on behalf of Simplicity, Inc., you requested a tariff classification ruling. Description and assembly directions have been submitted for the “Milan Crib ‘N Changer Combo.” This item combines a crib, changing table, 3-drawer dresser and trundle storage. It is packaged and sold as a single unit. Except for metal hardware and rolling casters, the unit is composed of wood. Bed rails can be modified to use the crib as a transitional bed and as a child’s day bed. Mattress and bedding is not sold with the unit but must be purchased separately. The applicable subheading for the Crib ‘N Changer 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 the 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/. 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