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NY L84681




May 11, 2005

CLA-2-94:RR:NC:SP:233 L84681

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.50.90.80; 9403.50.9040; 7009.92.5000

Mr. Jeff Bispham
Mares-Shreve & Associates, Inc.
545 Andover Park West, Suite 109
Tukwila, WA 98188

RE: The tariff classification of bedroom furniture from China.

Dear Mr. Bispham:

In your letter dated May 2, 2005, on behalf of Furniture International Inc., you requested a tariff classification ruling.

The merchandise to be imported consists of the following bedroom furniture: rattan woven armoire, rattan woven dresser drawer, rattan woven mirror, rattan woven night stand (2), and rattan woven sleigh bed. The items are made of an underlying base of wood covered with rattan weave. The frames are made of wood and rattan woven sheets are attached. You have submitted a cost and surface coverage breakdown as well as pictures of the items with your request. Based on the cost and surface coverage breakdown, the wood imparts the essential character of the furniture items, other than the mirror.

The applicable subheading for the rattan woven armoire, rattan woven dresser drawer, and rattan woven night stand (2) will be 9403.50.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Wooden furniture of a kind used in the bedroom: Other: Other, Other.” The rate of duty will be Free.

The applicable subheading for the rattan woven sleigh bed will be 9403.50.9040, HTS, 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.

The applicable subheading for the rattan woven mirror will be 7009.92.5000, HTS, which provides for “Glass mirrorsOther: Framed: Over 929 square centimeters in reflecting area.” The rate of duty will be 6.5% ad valorem.

The merchandise in question may be subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. 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.

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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