The tariff classification of bed risers from an unspecified country

N061763 June 22, 2009 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4421.90.9760; 3926.90.9980 Mr. Charles G. Hartill Capital Transportation Customs Clearance Services, Inc. 150-16 132nd Avenue, 2nd Floor Jamaica, NY 11434 RE: The tariff classification of bed risers from an unspecified country Dear Mr. Hartill: In your letter dated May 13, 2009, you requested a tariff classification ruling on behalf of your client, Ideavillage Products Corporation. The ruling was requested on two styles of Bed Risers. There is no style number for identification. Samples of the items were submitted. One style is comprised of wood and the other style is made of plastic. The square shaped wood bed riser measures approximately 4” x 4” square. The cylinder shaped plastic bed riser measures approximately 6” (h) by 6 ½” in diameter. The bed risers will be imported in a set of four identical pieces. The bed risers are designed with a cut-out section in the top portion that is approximately 1 inch deep, designed to accommodate a leg of the bed. The purpose of the bed riser is to be used under the legs of a bed frame to add height and create additional storage space under the bed. The applicable subheading for the wood bed risers will be 4421.90.9760, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of wood. The rate of duty will be 3.3 percent ad valorem. The applicable subheading for the plastic bed risers will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. 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 Paul Garretto at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division