CLA-2-94:CL:PD:CO:TEB:F01 C89443
TARIFF NOS.: 9403.90.7000; 9403.90.8040
Gary Smith
A. N. Deringer, Inc.
6930 Metroplex Drive
Romulus, MI 48174
RE: The tariff classification of furniture bed parts from
Malaysia, Philippines and Taiwan.
Dear Mr. Smith:
In your letter dated June 15, 1998, you requested a tariff
classification ruling.
The furniture items include five styles of beds. Your
letter states that the beds are imported without frames and
photographs accompanied your letter. The Santa Fe canopy bed
and the Woodhaven poster bed are constructed of wood and metal,
with the essential character being wood. The Highwood bed
literature describes the headboard and footboard to be made of
washed pine. The Midtown canopy bed and the Woodbury bed are
made of metal and wood, with the essential character being metal.
The factor which determines essential character will vary as
between different kinds of goods. Customs may consider the
nature of the material or component, its bulk, quantity, weight
or value, or by the role of a constituent material in relation to
the use of the good. Other factors may be considered relevant,
depending on the particular merchandise.
The applicable subheading for the Santa Fe, Woodhaven and
Highwood bed styles will be HTS 9403.90.7000, Harmonized Tariff
Schedule of the United States (HTSUS), which provides for parts
of furniture; other; of wood. The duty rate will be 1.1 percent
ad valorem.
The applicable subheading for the Midtown canopy and the
Woodbury bed styles will be HTS 9403.90.8040, Harmonized Tariff
Schedule of the United States (HTSUS), which provides for parts
of furniture; other; of metal. The duty rate will be 0.8 percent
ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the
entry documents filed at the time this merchandise is imported.
If the documents have already been filed without a copy, this
ruling should be brought to the attention of the Customs officer
handling the transaction.
Sincerely,
John M. Regan,
Port Director
Cleveland Service Port