The tariff classification of wooden replacement parts for bed-frames from Malaysia and Vietnam.

N133855 December 2, 2010 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.90.7000 Melissa S. Bautch Classification Coordinator Ashley Furniture Industries, Inc. One Ashley Way Arcadia, WI 54612 RE: The tariff classification of wooden replacement parts for bed-frames from Malaysia and Vietnam. Dear Ms. Bautch: In your letter dated November 19, 2010, you requested a tariff classification ruling. It is stated in your request that Ashley Furniture imports wooden cross slats, wooden cross slat assemblies, and wooden center legs, which are used as replacement parts for consumer repairs on bed-frames. Exhibit A is described as wooden cross slats and wooden center legs that are used on panel beds. The slats are connected to the bed-frame by woodscrews through predrilled holes located on each slat. The wooden center legs have screw type attachments (bolts) inserted into each leg and are secured to the cross slats. Both the cross slats and center legs come in different sizes and styles that are appropriate to support queen, king and California king mattresses when placed within bed-frames. Exhibit B is described as wooden cross slat assemblies and wooden center legs that are used on sleigh beds. Each slat has a predrilled hole on each end to connect to the frame of the bed and an insert in the center to connect to the center leg. A cotton band connects each slat to each other, thereby forming the wooden cross slat assembly. The wooden center legs have screw type attachments (bolts) inserted into each leg and are secured to the cross slats. Both the cross slats and center legs come in different sizes and styles that are appropriate to support queen, king and California king mattresses when placed within bed-frames. The applicable subheading for the wooden replacement parts for bed-frames, will be 9403.90.7000 , Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Of wood.” 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