The tariff classification of beds and parts of beds from Malaysia and Vietnam.

N007296 March 12, 2007 CLA-2-94:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.20.0015; 9403.90.8040; 9403.90.7000; Ms. Melissa S. Bautch Ashley Furniture Industries, Inc. One Ashley Way Arcadia, WI 54612 RE: The tariff classification of beds and parts of beds from Malaysia and Vietnam. Dear Ms. Bautch: In your letter dated February 21, 2007, you requested a tariff classification ruling. Photographs were provided with your letter. The “B429 Wyatt King Poster Bed” and the “B429 Wyatt Cal King Poster Bed” will sometimes be imported as complete beds. Other time the parts making up the beds will be shipped separately. The “King/Cal King Headboard/Footboard Panels” (Item number B429-72) are constructed of an antique bronze colored tube metal. The “King Cal King Headboard/Footboard Octagon Posts (Item number B429-151) are constructed of 100 percent rubberwood. The Poster Rails Brown Finish (Item number B429-99 and B429-95) are constructed of birch veneers on a medium density fiberboard.   The complete beds are composite articles composed of wood and metal and are prima facie classifiable under more than one heading. Classification will accordingly be determined on the basis of that portion of the article or articles which impart the essential character. We have concluded that the metal headboard and metal footboard impart the essential character of the complete beds. The applicable subheading for the B429 Wyatt King Poster Bed and the B429 Wyatt Cal King Poster Bed, when imported as complete beds, will be 9403.20.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other furniture and parts thereof: Other metal furniture, Household: Other." The rate of duty will be Free. The applicable subheading for the King/Cal King Headboard/Footboard Panels (Item number B429-72), when imported separately, will be 9403.90.8040, HTSUS, which provides for “Other furniture and parts thereof: Parts: Other: Other, Of metal." The rate of duty will be Free. The applicable subheading for the King/Cal King Headboard/Footboard Octagon Posts (Item number B429-151), when imported separately, and the Poster Rails Brown Finish (Item numbers B429-99 and B429-95), when imported separately, will be 9403.90.7000, HTSUS, which provides for "Other furniture and parts thereof: Parts: Other: Of wood." The rate of duty will be Free. 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 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division