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NY N026367




April 25, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.89.6010; 9403.90.6000

Mr. Joel McClure
Restoration Hardware, Inc.
15 Koch Road
Suite J
Corte Madera, CA 94925

RE: The tariff classification of beds from China.

Dear Mr. McClure:

In your letter dated April 18, 2008, you requested a tariff classification ruling.

You have submitted a photograph of a leather upholstered bed. It consists of a headboard, footboard and siderails. The frame is made of wood but all components are completely covered in leather.

The applicable subheading for the leather upholstered bed will be 9403.89.6010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Furniture of other materials, Other, Household”. The rate of duty will be free.

The applicable subheading for the headboard, footboard or siderails, if imported separately, will be 9403.90.6000, HTSUS, which provides for “Other furniture and parts thereof, Parts, Other, Of textile material except cotton”. 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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