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NY K86478




June 1, 2004
CLA-2-94:RR:NC:SP:233 K86478

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.20.0015; 9403.90.8040; 9403.90.7000

Mr. Albert J. DiTommaso
American Signature Inc.
1800 Moler Road
Columbus, OH 43207

RE: The tariff classification of a bed from China.

Dear Mr. DiTommaso:

In your letter dated May 25, 2004, you requested a tariff classification ruling.

The merchandise under consideration is a bed, model number VC416-156. All bed components will be manufactured in China, at two separate facilities. The bed consists of a footboard and headboard both made of metal, with bed posts, rails and slats made of wood. The metal headboard and footboard will be manufactured at one facility, while the wooden posts, rails and slats will be manufactured at another. However, all bed components will be shipped and sold together. Alternatively, the metal headboard and footboard may be shipped separate and apart from the wood rails, slats and posts. The essential character of the bed is imparted by the metal components. You have submitted a detail sheet with a photograph of the subject bed.

The applicable subheading for the bed, when all components are shipped together, will be 9403.20.0015, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Other metal furniture, Household: Other.” The rate of duty will be free.

The applicable subheading for the metal headboard and footboard, when shipped separately, will be 9403.90.8040, HTS, which provides for: Other furniture and parts thereof: Parts: Other: Other, Of metal.” The rate of duty will be free.

The applicable subheading for the posts, rails and slats of wood, when shipped separately, will be 9403.90.7000, HTS, which provides for “Other furniture and parts thereof: Parts: Other: Of wood.” The rate of duty will be free.

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,

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