The tariff classification of wooden bunk beds from Malaysia.

N023523 February 28, 2008 CLA-2-94:OT:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.50.9040; 9403.50.9080 Ms. Kelly Stankey Ashley Furniture Industries, Inc. One Ashley Way Arcadia, WI 54612 RE: The tariff classification of wooden bunk beds from Malaysia. Dear Ms. Stankey: In your letter dated February 19, 2008 you requested a tariff classification ruling. The items at issue are four units comprising a bunk bed. Item number B411-20 is described as “Loft Desk.” The desk is constructed of wood and features four small holes through the top allowing it to be connected to the top bunk bed. The desk can be used as part of the bunk bed or can function separately. Item number B411-45 is described as “Loft Chest.” The chest is constructed of wood and features four small holes through the top so it can be connected to the top bunk bed. As with the desk, the chest is designed to be used as part of the bunk bed or can function separately. Item number B411-57B is described as “Bunk Base.” This item contains the bottom bunk bed headboard, footboard, rails and slats. Item number B411-57T is described as “Bunk Top with Ladder.” This item contains the top bunk bed headboard, footboard, rails and slats. Also included is a wooden ladder for access to the top bunk. Both the base and top bunks are constructed of wood and can be used either as parts of a complete bunk bed or can function separately. Although all the parts can be combined into a bunk bed system, the items will be packaged and shipped separately. The applicable subheading for the desk and chest Item numbers B411-20 and B411-45 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: other.” The rate of duty will be free. The applicable subheading for the bunk base and bunk top, Item numbers B411-57B and B411-57T will be 9403.50.9040, 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: 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