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NY N011528




June 7, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.50.9080; 9403.60.8080

Kevin Ekstrand
Laufer Clearance Co.
1446 Taney Street
North Kansas City, MO 64601

RE: The tariff classification of wooden furniture from China.

Dear Mr. Ekstrand:

In your letter dated May 16, 2007, on behalf of Long’s Wholesale, you requested a tariff classification ruling.

Item numbers YS06B037 and YS06B079 are wooden tables to be used behind a couch in the living room. Item YS06B035 is a small wooden dressing table that will be combined with a wood-framed glass mirror. The mirror YS06B047 is supported by the table and both items will be shipped together. Item YS06B041 is a wooden dresser with a mirror that will be supported by the dresser. The items are decorated with floral images painted to tie these pieces together.

The applicable subheading for the couch tables YS06B037 and YS06B079 will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other wooden furniture: Other”. The rate of duty will be free.

The applicable subheading for the dressing table mirror YS06B047 and the dresser YS06B041 will be 9403.50.9080, 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”. The rate of duty will be free.

The merchandise in question may be subject to antidumping duties or countervailing duties. 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. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”).

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 Lawrence Mushinske at 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,

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