Susan Brannock
Compliance Manager
Hooker Furniture Corp.
440 Commonwealth Boulevard
PO Box 4708
Martinsville, VA 24112

RE: The tariff classification of bedroom storage benches from China.

Dear Ms. Brannock:

In your letter dated June 11, 2009, you requested a tariff classification ruling.

At issue are two wood bedroom storage benches. Item number 1013-91019 features a padded upholstered seat on top of a chest style base. The dimensions are 50 ½ inches wide by 18 inches deep and 21 inches high. The top rises for internal storage. The bench is part of a bedroom suite and is designed to fit at the foot of the matching bed. Item numbers will vary based on the wood finish of the bench and other furniture pieces.

Item number 1001-91019 is a wooden bench with a padded, upholstered seat. The seat is not moveable. Underneath the seat is open storage with one basket on each side of a two-door cabinet. The cabinet features two shelves for additional storage. The dimensions are 50 inches wide by 17 inches deep and 22 inches high. The bench is part of a bedroom suite and designed to sit at the foot of a matching bed. Item numbers will vary based on the wood finish of the bench and other furniture pieces.

The applicable subheading for the bedroom storage benches 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 wooden furniture: Other, other.” 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

The merchandise in question may be subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at:, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. 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.

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 Neil H. Levy at (646) 733-3036.


Robert B. Swierupski
National Commodity Specialist Division