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NY N024205




March 12, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.50.9040; 9403.90.5000; 9403.90.7000

Ms. Kelly Stankey
Ashley Furniture Industries, Inc.
One Ashley Way
Arcadia, WI 54612

RE: The tariff classification of a canopy bed from China.

Dear Ms. Kelly Stankey:

In your letter dated March 4, 2008, you requested a tariff classification ruling.

Photographs and description have been provided for a canopy bed to be imported both as a complete item to be packaged and shipped together and as individual parts to be packaged and shipped separately. The parts include item number B608-40 a queen headboard post, item number B608-41 a queen footboard post, item number B608-52 canopy, item number B608-64 a queen footboard panel, B608-67 a queen headboard panel and item number B608-98 queen bed rails. Based on the component and cost breakdown submitted for each of these parts, items numbers B608-40 and B608-41, the headboard and footboard posts, which are comprised of greater weight and value of polyurethane, the component that imparts the essential character would be plastic. For the remaining parts and the bed when considered as a complete set, the component imparting the essential character would be wood.

The applicable subheading for the canopy bed when shipped complete, 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 a bedroom: Other: Other: Beds”. The rate of duty will be free.

The applicable subheading for item numbers B608-40 headboard post and B608-41footboard post will be 9403.90.5000, Harmonized Tariff Schedule of the United States (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 item numbers B608-52 canopy, B608-64 footboard panel, B608—67 headboard panel and B608-98 will be 9403.90.7000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other: Of wood”. 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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