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NY R03859





May 16, 2006

CLA-2-94:RR:NC:SP:233 R03859

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.90.7000; 9403.90.8040; 9403.90.5000; 9403.50.9040

Ms. Brandi Rae Nemitz
Ashley Furniture
One Ashley Way
Arcadia, WI 54612

RE: The tariff classification of beds and bed parts from China.

Dear Ms. Nemitz:

In your letter dated May 3, 2006, you requested a tariff classification ruling.

The item under consideration is identified as B553 “North Shore King Poster Bed.” The bed includes item numbers B553-72, B553-50, B553-51, B553-62, B553-99 and B543-95. All of the item numbers are used in conjunction to complete the bed. The items may be shipped together to make a complete set/bed or they may be shipped separately. You have requested a tariff classification ruling to support both of these instances. The item numbers are described as follows:

Item number B553-72 corresponds to the “King/Cal Poster Headboard/Footboard Panels.” This item is constructed of birch veneers and hardwood solids. The headboard panel features an upholstered leather insert.

Item number B553-50 corresponds to the “King/Cal Headboard Posts Brn/Fnsh” This item is made of polyurethane with some wood core parts. The breakdown by weight is 60 percent polyurethane, 38 percent wood, and 2 percent metal. The breakdown by value is 57 percent polyurethane, 42 wood and 1 percent metal.

Item number B553-51 corresponds to the “King/Cal Footboard Posts Brn/Fnsh Brown.” This item is made of polyurethane with some wood core parts. The breakdown by weight is 60 percent polyurethane, 38 percent wood, and 2 percent metal. The breakdown by value is 57 percent polyurethane, 42 wood and 1 percent metal.

Item Number B553-62 corresponds to the “King/Cal King Canopy Metal. This item is composed of cast iron.

Item numbers B553-99 and B553-95 are “Poster Bed Rails.” These items are constructed with birch veneers and hardwood solids.

The applicable subheading for the above components, when imported together to form the complete B553 North Shore King Poser Bed, will be 9403.50.9040, Harmonized Tariff Schedule of the United States (HTSUS), 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 B553-72 wood headboard/footboard, B553-99 wood bedrails and the B553-95 Cal KG wood bedrails, when imported separately, will be 9403.90.7000, HTSUS, which provides for "Other furniture and parts thereof: Parts: Other: Of wood." The rate of duty will be free.

The applicable subheading for the B553-50 plastic headboard posts and the B553-51 plastic footboard posts, when imported separately, will be 9403.90.5000, HTSUS, which provides for "Other furniture and parts thereof: Parts: Other: Of rubber or plastics: Other." The rate of duty will be Free.

The applicable subheading for the B553-62 metal canopy will be 9403.90.8040, HTSUS, which provides for "Other furniture and parts thereof: Parts: Other: Other, of metal." The rate of duty will be Free.

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/.

  Merchandise classified in 9403.50.9040 and 9403.90.7000, HTSUS, 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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