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

Marvin Zepeda
Vice President
Film Logic Customs Brokers, Inc.
13126 S. Broadway,
Los Angeles, CA 90061

RE: The tariff classification of metal bed frames from China.

Dear Mr. Zepeda:

In your letter dated August 9, 2009, you requested on behalf of Boyd Flotation Inc., a tariff classification ruling.

The items are described as metal bed frames for the fitting of queen and king size mattresses. These frames can accommodate queen size mattresses measuring 60 inches by 80 inches or king size mattresses measuring 76 inches by 80 inches. The height of both items is 14 inches allowing for extra storage to be placed under the frame. The frame for both items is composed of black anodized coated 100% steel and has brackets for a headboard and footboard. Descriptive literature states that these items are platform bed frames.

The applicable subheading for the platform bed frames, will be 9403.20.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture; Household; 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,

Robert B. Swierupski
Director
National Commodity Specialist Division