CLA-2-94:RR:NC:SP:233 H80111
Mr. Brian Kavanaugh
Deringer Logistics Consulting Group
1 Lincoln Blvd., Suite 225
Rouses Point, NY 12979
RE: The tariff classification and country of origin of futon frames from Canada.
Dear Mr. Kavanaugh:
In your letter dated March 15, 2001, on behalf of Mobilier Rustique, you requested a ruling on tariff classification, country of origin and NAFTA eligibility.
The merchandise to be imported consists of futon frames, without mattresses, comprised of components from Canada, China and Taiwan. The metal seat and back component is imported from China and is the shipped to the United States as a component of the finished futon frame. The country of origin on the outside box indicates China as the country of manufacture. The wooden support frames and cross pieces are of Canadian origin.
The applicable subheading for the futon frames will be 9401.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for seats other than garden seats or camping equipment, convertible into beds. The rate of duty will be free.
You indicate that a sample of the futon is currently in your warehouse in Champlain, NY. In order for us to determine the country of origin and NAFTA eligibility, we would like to examine the futon. Please contact Field National Import Specialist Peter Forttrell at 518-298-8320 in order to make arrangements for a visit.
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 212-637-7061.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division