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NY R03860





May 16, 2006

CLA-2-94:RR:NC:SP:233 R03860

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 B543 “Casa Mollino Queen Poster Bed.” The bed includes item numbers B543-71, B543-40, B543-41, B543-52 and B543-98. These items 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 B543-71 corresponds to the “Queen Poster Headboard/Footboard Panels.” This item is constructed of maple veneers and hardwood solids. The headboard panel features an upholstered leather insert.

Item number B543-40 corresponds to the “Queen Headboard Posts DK Brown.” This item is made of polyurethane with some wood core parts. The breakdown by weight is 60 percent polyurethane, 39 percent wood, and 1 percent metal. The breakdown by value is 64 percent polyurethane, 35 percent wood and 1 percent metal.

Item number B543-41 corresponds to the “Queen Footboard Posts Dk Brown.” This item is made of polyurethane with some wood core parts. The breakdown by weight is 61 percent polyurethane, 38 percent wood, and 1 percent metal. The breakdown by value is 62 polyurethane, 37 percent wood and 1 percent metal.

Item number B543-52 corresponds to the “Queen Canopy Metal.” This item is composed of wrought metal.

Item number B543-98 is described as “Poster Bed Rails.” These items are constructed with maple veneers and hardwood solids.

The applicable subheading for the above components, when imported together to form the complete B543 Casa Mollino Queen Poster 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 B543-71 wood headboard/footboard and the B543-98 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 B543-40 plastic headboard posts and B543-41 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 B543-52 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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