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NY N018660




October 23, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.81.0010

Mr. Christopher Smith
Ikea Wholesale, Inc.
100 Ikea Drive
Westhampton, NJ 08060

RE: The tariff classification of rattan bed frame from China.

Dear Mr. Smith:

In your letter dated October 15, 2007 you requested a tariff classification ruling.

Article numbers 20139317 (built to accommodate a full size mattress), 60139315 (king size) and 30139312 (queen size) are referred to as MELBU bed frames. The MELBU bed frame is a bed frame and headboard that is made up of a hollow pinewood frame covered with medium density fiberboard (MDF) and then covered with a machine woven rattan. The frame is designed to hold a mattress that will be visible above the side of the bed frame. The mattresses that have been designed to fit the MELBU bed frame will be sold separately.

The applicable subheading for the rattan bed frame will be 9403.81.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar materials: Of bamboo or rattan, Household.” 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 Lawrence Mushinske at 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,

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