CLA-2-94:OT:RR:NC:N4:433
Jeff Santanello
Vice President, Supply Chain Management
AICO/Amini Innovation Corp.
8725 Rex Road
Pico Rivera, CA 90660
RE: The tariff classification of bedroom furniture from China.
Dear Mr. Santanello:
In your letter dated December 30, 2009, you requested a tariff classification ruling.
Photographs, drawings, specifications and description have been provided for a nine piece bedroom suite. The suite consists of six pieces of upholstered bedroom furniture and three mirrors. The bed frame made with medium-density fiberboard (MDF) is upholstered with bonded leather on the headboard and platform frame. It will be made available in three sizes with different SKU numbers for the headboard and the platform frame: SKU numbers 03012-14, 03132-14 [Queen], 03014-14, 03134-14 [Cal King] and 03017-14 and 03137-14 [East King]. An upholstered nightstand, SKU number 03040-33, is composed of MDF wrapped in vinyl and has beveled mirror glass drawer fronts, metal legs and synthetic crystal drawer knobs. The nightstand is 28 inches high by 28 inches wide and 18 inches deep.
An upholstered dresser, SKU number 03050-33, is composed of an MDF frame fully wrapped in vinyl and has eight pullout drawers that operate on metal drawer glides and a set of center doors that reveal additional storage. It features velvet-lined drawers and crystal drawer knobs. The dresser measures 43 inches high by 64 inches wide and 18.5 inches deep. An upholstered 5-drawer chest, SKU number 03070-33, is composed of an MDF frame fully wrapped in vinyl and features five pullout drawers that are lined in velvet and operate on metal drawer glides. The chest measures 56 inches high by 40 inches wide and 18.5 inches deep.
An upholstered vanity, SKU number 03058-33, has an MDF frame fully wrapped in vinyl and features eleven pullout drawers that are completely lined in velvet and which operate on metal drawer glides. The vanity measures 35.75 inches high by 55.75 inches wide and 18 inches deep.
A vanity mirror to be used with the vanity is assigned a separate SKU number 03068-00 and is not designed to bolt onto the vanity but rather to rest on top and will be removeable. The vanity mirror is made of glass and is equipped with LED lighting. The measurements are 47.5 inches high by 49 inches wide and 4.5 inches deep.
An upholstered swivel lingerie chest, SKU number 03062-90, has an MDF frame fully wrapped in vinyl and features seven pullout drawers that are lined with velvet and operate on metal drawer glides. The chest has crystal molding and crystal drawer knobs. It measures 67.5 inches high by 18.5 inches wide and 18.5 inches deep.
SKU number 03069-33 is a facet mirror mounted on an MDF frame with decorative vinyl-covered facets on the circumference. The mirror is designed to hang on the wall above the dresser and measures 45 inches high by 39 inches wide and 7 inches deep. SKU number 03060-00 is a wall mirror featuring a beveled circular mirror mounted on an MDF frame. The mirror is surrounded with double tube lights and measures 42 inches high by 33 inches wide and 4 inches deep. It is designed to hang on the wall above the dresser.
The applicable subheading for the three mirrors will be 7009.92.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Glass mirrors, whether or not framed, including rear-view mirrors: Other: Framed: Over 929 cm2 in reflecting area”. The rate of duty will be 6.5% ad valorem.
The applicable subheading for the six furniture pieces will be 9403.89.6010, 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: Other: Other: 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 Neil H. Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division