The tariff classification of a closet room divider from China.

N012030 June 20, 2007 CLA-2-94:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.60.8080 Mr. John Marshall W.J. Byrnes & Co. P.O. Box 55055 Portland, OR 97238 RE: The tariff classification of a closet room divider from China. Dear Mr. Marshall: In your letter dated May 25, 2007, on behalf of the Sequoia Group Holdings LLC, you requested a tariff classification ruling. You have submitted a photograph of the closet room divider. It is used in hotel rooms to separate the bathroom from the sleeping area. A foam headboard attaches to the bedroom side of the wall using Velcro. The closet room divider is made of a medium density fiberboard (MDF) base with polyurethane foam padding and a PVC covering over the whole headboard. The bathroom side of the divider is a closet for hanging clothes and various storage compartments. Included with the closet room divider is an unattached wooden “platform” type bed frame; it is placed up against the headboard side of the wall. The closet room divider mounts on the floor but does not extend all the way to the ceiling. The applicable subheading for the closet room divider will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other wooden furniture, Other, Other”. The rate of duty will be free. You also ask for classification of the headboard and platform bed frame if imported separately. The applicable subheading for the foam headboard will be 9403.90.5000, HTSUS, which provides for “Other furniture and parts thereof, Of rubber or plastics, Other”. The rate of duty will be free. The applicable subheading for the platform bed frame will be 9403.50.9040, HTSUS, which provides for “Wooden furniture of a kind used in the bedroom, 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