The tariff classification of furniture bed parts from Malaysia, Philippines and Taiwan. Dear Mr. Smith:

PD C89443 July 15, 1998 CLA-2-94:CL:PD:CO:TEB:F01 C89443 CATEGORY: Classification 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