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NY N009827




April 23, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.90.8040

Melissa S. Bautch
Ashley Furniture Industries Inc.
One Ashley Way
Arcadia, WI 54612

RE: The tariff classification of Metal Furniture Parts from China and Vietnam.

Dear Ms. Bautch:

In your letter dated April 16, 2007 you requested a tariff classification ruling.

You have provided descriptions and photographs of the subject merchandise. Item number R16363 is described as a Decorative Frame Metal. This item is a decorative iron metal frame that is attached to the top of the drawer in the base of a wood pub table with four bolts. It is painted with a rustic bronze color to match the handles and other hardware of the D609 dining room group. It measures 26 inches long by 21 inches wide and 5 inches high. Each side of the frame measures 1 inch thick.

Item number R16700 is described as a Decorative Scroll. This item is a decorative metal scroll with pre-drilled holes that is connected to both sides of a mirror with bolts. The mirror is bolted to a dresser. It is painted with rustic bronze color to match the handles and other hardware of the B609 bedroom group. It measures 13 inches long by 6 ¼ wide and has a thickness of I inch.

Item number R16701 is described as a Decorative Top Metal. This item is a decorative iron insert that is bolted to the top of a mirror by brackets, which are permanently affixed to fit the mirror. The mirror is bolted to a dresser. It is painted with a rustic bronze color to match the handles and other hardware of the B609 bedroom group. It measures 42 ¾ inches long by 4 inches high and has a thickness of 1 inch.

Item numbers R16715 and R16722 are described as Decorative Top Metal. Both items are decorative iron inserts with two decorative scrolls identical to R16700 as described above. Both items are bolted to the top of a queen headboard and king headboard with brackets, which are permanently affixed to the item to fit the headboards. The items are painted with a rustic bronze color to match the handles and hardware of the B609 bedroom group. The R16715 measures 56 ¼ inches long and the R16722 measures 72 ¾ inches long. Both items measure 9 inches high at the ends and 4 inches high in the middle and have a thickness of ¼ inch.

Item number R16363 will be produced in China. Items R16701, R16700, R16715, and R16722 will be produced in Vietnam.

The applicable subheading for these five items will be 9403.90.8040, Harmonized Tariff Schedule of the United States (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/.

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 Larry Mushinske at 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,

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