CLA-2-94:OT:RR:NC:N4:433

Brad Song
VP/CFO
Zinus Inc.
1951A Fairway Drive
San Leandro, CA 94577

RE: The tariff classification of a bed from China.

Dear Mr. Song:

In your letter dated July 11, 2016, you requested a tariff classification ruling. Illustrative literature was provided.

The merchandise concerned is the Zinus, “Solid Wood Platform Bed – Twin.” The platform bed will be imported unassembled. The platform bed is composed of a wooden frame, has four wooden legs with a height profile of 12-inches, and has wooden slats positioned across the structure of the frame. The platform bed comes with a center metal beam providing additional support for the placement of the mattress. This item has no inner springs or coils, nor does it include a headboard, footboard or mattress.

The applicable subheading for the Zinus, “Solid Wood Platform Bed – Twin” will be 9403.50.9045, 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: Other: Beds: 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 https://hts.usitc.gov/current.

Wooden bedroom furniture from China is subject to Antidumping Duties (AD) under the Department of Commerce case number A-570-890. Written decisions regarding the scope of AD and Countervailing Duty (CVD) orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact them at http://trade.gov/enforcement/ (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” under “Popular Topics” at the top of the screen), and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at http://addcvd.cbp.gov/.

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 [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division