CLA-2-94:RR:E:NC:SP:233
Kelly Jo Stankey
Classification Coordinator
Ashley Furniture Industries
One Ashley Way
Arcadia, WI 54612
RE: The tariff classification of a wooden dresser from China.
Dear Ms. Stankey:
In your letter dated June 14, 2007 you requested a tariff classification ruling.
Item number B611-31T is a dresser top with pre-drilled holes that attaches to the dresser base with bolts. The dresser top consists of wood, marble and polyurethane. It is painted a dark brown finish and has undertones accented with gold color tipping. The top of the dresser features natural marble. The dresser top measures 71 inches wide by 11 inches deep.
Item number B611-31B is a dresser base with pre-drilled holes that attach to the top with bolts. The base consists of wood and polyurethane. It is painted a dark brown finish and has undertones accented with gold color tipping. The base measures 72 inches wide by 32 inches high.
Item number B611-36 is a framed bedroom mirror. It is a polyurethane framed bedroom mirror designed to attach to the mirror with support rails and bolts. It is decorated with gold color tipped ornaments. It measures 53 inches long by 42 inches high. The reflecting surface is over 929 square centimeters.
The applicable subheading for the fully assembled dresser with mirror attached 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 the dresser top B611-31T when imported separately will be 9403.90.8085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other: Other, Other.” The rate of duty will be free.
The applicable subheading for the dresser base B611-31B when imported separately will be 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 the bedroom mirror B611-36 if imported separately will be 7009.92.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Glass mirrors, whether or not framed, including rear-view mirrors: Other: Framed: Over 929 m2 in reflecting area.” The rate of duty will be 6.5% ad valorem.
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