The tariff classification of a bed from Poland.

N007483 February 28, 2007 CLA-2-94:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.50.9040 Mr. Christopher Smith IKEA Ikea Wholesale Inc. 100 Ikea Drive Westhampton, NJ 08060 RE: The tariff classification of a bed from Poland. Dear Mr. Smith: In your letter dated February 22, 2007, you requested a tariff classification ruling. You have submitted a photograph of the Marrum bed, article number 001-205-97. It sits on the floor, has a metal frame, wooden slats and two layers of particleboard beneath the slats for storage. The wooden slats and two layers of particleboard make up the essential character of the bed. The applicable subheading for the Marrum bed will be 9403.50.9040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Wooden furniture of a kind used in the bedroom, Other, Other, Beds”. 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 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division