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N064137 N0 Ruling Active

The tariff classification of bed risers from China.

Issued June 19, 2009 by U.S. Customs and Border Protection.

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N0 N064137 (June 19, 2009)

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

The bed risers (SKU# 10050208) are composed of molded polypropylene plastics. There are four bed risers to a retail carton. The bed risers are 6 inches in height and 6.5 inches by 6.5 inches at the base, sloping to 3.5 inches by 3.5 inches at the top. There is an indentation at the top of each riser so that the leg of the bed frame can rest securely in the riser. The bed risers are designed to be placed under the legs of a bed so that the bed is raised approximately 5 additional inches from the floor to create more space for storage containers.

CBP rationale

The applicable subheading for the bed risers will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.

Full text

N064137 June 19, 2009 CLA-2-39:OT:RR:NC:SP:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Geri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of bed risers from China. Dear Ms. Davidson: In your letter dated June 3, 2009, you requested a tariff classification ruling. A sample was provided with your letter. The bed risers (SKU# 10050208) are composed of molded polypropylene plastics. There are four bed risers to a retail carton. The bed risers are 6 inches in height and 6.5 inches by 6.5 inches at the base, sloping to 3.5 inches by 3.5 inches at the top. There is an indentation at the top of each riser so that the leg of the bed frame can rest securely in the riser. The bed risers are designed to be placed under the legs of a bed so that the bed is raised approximately 5 additional inches from the floor to create more space for storage containers. The applicable subheading for the bed risers will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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