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

Mr. Bruce An
Zinus Inc.
7068 Koll Center Parkway #425
Pleasanton, CA 94566

RE: The tariff classification of a smart box from China.

Dear Mr. An:

In your letter dated August 20, 2007, you requested a tariff classification ruling.

You have submitted literature of a Smartbox. It is a wooden bed foundation that sits on the floor. It has six legs and only needs a mattress to be a complete bed. It will be imported either alone or with a Box Foundation Mattress.

The applicable subheading for the smart box with or without a mattress will be 9403.50.9040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Wooden furniture of a kind used in the bedroom: Other: Other: Beds”. The rate of duty will be free.

Your item may be subject to antidumping duties. A list of AD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Tariff Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD 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.

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
National Commodity Specialist Division