CLA-2-94:RR:NC:SP:233 R03038

Mr. Mark Olsen
China Clipper Northwest
7568 45th Avenue SW
Seattle, WA 98136

RE: The tariff classification of baby furniture from China.

Dear Mr. Olsen:

In your letter dated January 2, 2006, on behalf of Bellini Baby Furniture, you requested a tariff classification ruling.

The merchandise to be imported is identified as “Cottage Group of Baby Furniture” consisting of baby furniture items made of wood, medium density fiberboard (MDF) and plywood as follows:

crib 7 drawer changing unit tall storage unit night table feeding chair storage trunk

The applicable subheading for the crib will be 9403.50.9040, 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.” The rate of duty will be Free.

The applicable subheading for the 7 drawer changing unit, tall storage unit, night table and storage trunk will be 9403.50.9080, HTSUS, which provides for “Other furniture and parts thereof: Wooden furniture of a kind used in the bedroom: Other: Other, Other.” The rate of duty will be Free.

The applicable subheading for the feeding chair will be 9401.69.6010, HTSUS, which provides for “Seats, whether or not convertible into beds, and parts thereof: Other seats, with wooden frames: Other: Other: Chairs: Other, Household.” The rate of duty will be Free.

The 7 drawer changing unit, tall storage unit, night table and storage trunk may be subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. 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.

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