CLA-2-94:RR:NC:SP:233 H82124
Ms. Pilar Dorfman
E. Besler & Co.
P.O. Box 66361
Chicago, IL 60666-0361
RE: The tariff classification of a Wooden Bean Bag Buddy Bed from China.
Dear Ms. Dorfman:
In your letter dated May 23, 2001, you requested a ruling on tariff classification.
The submitted sample is referred to as “BBE – Wooden Bean Bag Buddy Bed.” It is a floor standing cabinet used for a child’s bean bag buddies to “sleep” in. The item measures 39½” in height and has six levels, with each level measuring 17” x 7”.
Your sample is being returned as requested.
The applicable subheading for the Wooden Bean Bag Buddy Bed will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: other wooden furniture: other, other. The rate of duty will be free.
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