CLA-2-94:RR:NC:SP:233
Kevin Ekstrand
Laufer Clearance Co.
1446 Taney Street
North Kansas City, MO 64601
RE: The tariff classification of wooden furniture from China.
Dear Mr. Ekstrand:
In your letter dated May 16, 2007, on behalf of Longs Wholesale, you requested a tariff classification.
You have submitted photographs of furniture you plan to import:
Item YS06A018-PC is a bedroom cabinet with three fabric-covered drawers. Item YS06A026-PC is a high bedroom dresser with five fabric-covered drawers. Item YS06A039, a wood framed mirror, is attached or supported by a wide wooden bedroom dresser designated YS06A030. These two items will be shipped together and are intended to be assembled together in the bedroom. It is noted that the design of these items and the use of a similar fabric coated motif on the drawers indicate these items are intended to be used together as a coordinated bedroom set.
Item YS06A027 is a wooden console table designed to be used against a wall in an entry way or study. It will be packaged and shipped together with a coordinating stool item YS06A020 designed to be used under the console table. Item YS06A031A/B is a wooden secretary desk made of a base of wide drawers topped by a desk with a hinged desktop surface, which is in turn topped by a bookcase closed with a pair of glass doors. It is noted that the design of these items and the use of a similar fabric coated motif on the drawers indicate these items are intended to be used together as a coordinated set.
The applicable subheading for item YS06A018-PC bedroom cabinet, YS06A026-PC five-drawer dresser and YS06A039-mirror frame/YS06A030 dresser will be 9403.50.9080, 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”. The rate of duty will be free.
The applicable subheading for item YS06A027 table, YS06A020 stool and YS06A031 A&B will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other wooden furniture: Other, Other.” The rate of duty will be free.
The merchandise in question may be subject to antidumping duties or countervailing duties. 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. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”).
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