CLA-2-94:OT:RR:E:NC:N4:433
Marvin Zepeda
Vice President
Film Logic Customs Brokers Inc.
13126 S. Broadway Blvd.
Los Angeles, CA 90061
RE: The tariff classification of a wooden headboard from China.
Dear Mr. Zepeda:
In your letter dated July 21, 2009, on behalf of Boyd Flotation Inc., you requested a tariff classification ruling.
The merchandise is described as a wooden headboard, with dimensions of 66 inches in length by 68 inches high by 1 inch thick. A photo of the headboard indicates a recessed area within the headboard for placement of an advertisement poster related to the sale of mattresses. It is stated that the headboard is to be displayed in retail stores, and will be used only for marketing purposes. This headboard is not intended to be sold as a unit for a bed frame set.
The applicable subheading for the wooden headboard, 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/.
The merchandise in question may be subject to antidumping duties or countervailing duties. 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. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”).
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