NY 0865162 - The tariff classification of a futon frame and furniture parts from Denmark. - United States International Trade Commision Rulings

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NY 865162

AUG 08 1991

CLA-2-94:S:N:N1:233 865162

CATEGORY: CLASSIFICATION

TARIFF NO.'s: 9401.40.0000; 9401.90.5000; 9401.90.4000

Mr. Richard DeBois, President
Tedco Industries, Inc.
2335 West Franklin Street
Baltimore, Maryland 21223

RE: The tariff classification of a futon frame and furniture parts from Denmark.

Dear Mr. Debois:

In your letter dated July 9, 1991, you requested a tariff classification ruling.

The futon frame is made of metal with wooden slats. The frame, which folds flat into a bed to become a futon, is imported unassembled and without any cushions, which are made in the United States. The frame is made in seven styles, namely, the Monet, Fuji, Tokyo, Okinawa, Hima, Mikado and Sumo. Imported seperately will be metal arms for the Tokyo, wood table with metal arm for the Monet, wood arm only for the Monet, metal arm for the Okinawa, Hima, and Mikado and a metal arm and table for the Sumo.

The applicable subheading for the metal futon frame (that folds flat into a bed or sofa for a futon) with wood slats will be 9401.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for seats other than garden seats or camping equipment, convertible into beds. The rate of duty will be 3.2 percent ad valorem.

The applicable subheading for the parts which are metal (to be used only with the frame and bolted or secured thereto) will be 9401.90.5000, HTSUS, which provides for seats (other than those of heading 9402), and parts thereof, parts, other, other. The rate of duty will be 4 percent ad valorem. The applicable subheading for the parts which are wood (to be used only with the frame and bolted or secured thereto) will be 9401.90.4000. HTSUS, which provides for seats (other than those of heading 9402), and parts thereof, parts, other, of wood. The rate of duty will be 5.3 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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