CLA-2-94:OT:RR:NC:N4:433
Jane Siemens-Neary
9014 64th Street, CT. W
University Place, WA 98467
RE: The tariff classification of a headboard from Canada, and whether the good is eligible for duty-free treatment under the North American Free Trade Agreement (NAFTA).
Dear Ms. Siemens-Neary:
In your letter dated May 18, 2013, you requested a tariff classification ruling.
The merchandise is described as a king size pine headboard. The headboard is purchased from Dream Merchants of Whistler (DMW) located in British Columbia, Canada. It is stated that DMW has placed an order for the building of the headboard with a partnered craftsman working out of Surrey, British Columbia, Canada.
You ask that the product be brought into the United States free of duty under NAFTA. It is your understanding from a reading on the CBP website “Returning from Canada….overview” that goods which are grown, manufactured or produced in Canada or Mexico are eligible for free or reduced duty rates. This is correct, and no NAFTA Certificate of Origin is required for non-commercial importations. CBP can request verification of NAFTA preferential duty claims.
The applicable subheading for the king size pine headboard will be 9403.90.7080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other: Of wood: 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 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,
Thomas J. Russo
Director
National Commodity Specialist Division