The tariff classification of an ottoman with fold-out twin bed and mattress from China.

N118275 September 3, 2010 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9401.40.0000 Leslie Zoe GrilloCustoms and Trade AnalystQVC1200 Wilson Drive West Chester, PA 19380 RE: The tariff classification of an ottoman with fold-out twin bed and mattress from China. Dear Ms. Grillo: In your letter dated August 6, 2010, you requested a tariff classification ruling. Item # H190276 is described as a “Roll-Away Microfiber Ottoman with Fold-Out Twin Mattress.” The ottoman is constructed of a wood frame base (plywood) that is surrounded by foam and upholstered in nylon fabric. The top of the ottoman opens and folds in half to act as a headboard, and a folded twin bed with mattress is stored within. The fold-out bed consists of a metal (steel) frame with a trampoline-type support deck, and has a 3 ½ inch thick mattress. The ottoman sits on four rolling castors which allows for ease of movement. Each of the castors, have a locking feature designed to be used when one wants the ottoman to remain stationary. When used as an ottoman the stated dimensions are 47 inches by 28 inches by 19 inches, and when used as a bed the stated dimensions are 48 inches by 88 inches by 30 inches. The applicable subheading for the ottoman with fold-out twin bed and mattress, will be 9401.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Seats other than garden seats or camping equipment, convertible into 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division