R02967 R0 Ruling REVOKED

The tariff classification of plastic bed risers from China.

Issued January 11, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5500

Headings: 3924

Product description

You have submitted illustrations depicting bed risers that are identified as item number W038IA02001. The bed risers are made of polypropylene material. They will be packaged for retail sale in sets of four. The plastic bed risers measure 6-5/8 inches long by 6-5/8 inches wide by 6 inches high. The bed risers are used under the legs or wheels of a bed frame to add height and create additional storage space under the bed.

CBP rationale

The applicable subheading for the plastic bed risers will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other household articles and toilet articles, of plastics.

Full text

NY R02967 January 11, 2006 CLA-2-39:RR:NC:SP:221 R02967 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of plastic bed risers from China. Dear Mr. Crago: In your letter dated December 13, 2005, you requested a tariff classification ruling. You have submitted illustrations depicting bed risers that are identified as item number W038IA02001. The bed risers are made of polypropylene material. They will be packaged for retail sale in sets of four. The plastic bed risers measure 6-5/8 inches long by 6-5/8 inches wide by 6 inches high. The bed risers are used under the legs or wheels of a bed frame to add height and create additional storage space under the bed. The applicable subheading for the plastic bed risers will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other household articles and toilet articles, of plastics. The rate of duty will be 3.4 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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