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NY N007877




April 5, 2007

CLA-2-44:RR:E:NC:2:230

CATEGORY: CLASSIFICATION

TARIFF NO.: 4421.90.9740

Mr. Steven A. Cohen
American Signature Inc.
1800 Moler Road
Columbus, OH 43207

RE: The tariff classification of a display bed side rail from China

Dear Mr. Cohen:

In your letter dated March 5, 2007 you requested a tariff classification ruling.

The ruling was requested on a display bed side rail, photographs of which were submitted. The rail is a part of an in-store display of a scaled down bed and is only 18” long. It is made of one inch thick plywood, which has two metal hooks on each end for attaching to the bed display. The display bed is not functional as furniture.

The applicable subheading for the display bed side rail will be 4421.90.9740, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of wood. The rate of duty will be 3.3 percent ad valorem.

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/.

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 Paul Garretto at 646-733-3035.

Sincerely,

Robert B. Swierupski
Director,

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