CLA-2-94:RR:E:NC:SP:233
Mr. Michael John Shea
Hellmann Worldwide Logistics
635 Airport South Parkway
Suite 200
Atlanta, GA 30349
RE: The tariff classification of furniture parts from China.
Dear Mr. Shea:
In your letter dated September 19, 2007 you requested a tariff classification ruling.
Your clients will be importing headboards, footboards, rails and canopies separately rather than in complete sets. They are made of wood and are subject to ADD. You ask why the HTS number for parts of bedroom furniture was not included in the Federal Register Notice dated January 4, 2005. At that time the Department of Commerce did not realize that parts of furniture had a different classification than bedroom furniture.
The applicable subheading for the furniture parts 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.
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