The tariff classification of a Wall-Mounted Headboard Panel from China

N285989 May 24, 2017 CLA-2-44:OT:RR:NC:N4:234 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Pamela Brown Future Forwarding Co. 4380 International Parkway Suite C Atlanta, GA 30354 RE: The tariff classification of a Wall-Mounted Headboard Panel from China Dear Ms. Brown: In your letter dated May 4, 2017, you requested a tariff classification ruling on behalf of Dragon Gate Asia Ltd. Product descriptions and photos were submitted for review. The items are solid wood panels intended to be wall-mounted behind a bed in hotel rooms, assisted living facilities and the like. The panels do not attach to the bed frame. The wood extends beyond the bed to either side, onto which can be mounted optional nightstands. An upholstered section of the panel is positioned over the width of the mattress to act as a headboard. Although you describe the panels as being used as a focal point in the room, the panel dimensions are based on bed sizes, per the schematics, and they clearly function as a headboard and, potentially, to hold nightstands. | The applicable subheading for the wall-mounted headboard (when imported without nightstands) will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Other: Other. The general rate of duty will be 3.2 percent ad valorem. You have not provided enough information for us to classify the headboard with the nightstands imported together.  If you still wish to have these products considered, please resubmit a new ruling request with full photos of the nightstands without the bed obscuring them, diagrams demonstrating how the nightstands are mounted, dimensions, and indicate whether the nightstands rest on the floor. The headboards may be subject to antidumping duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on "Contact Us"). You may also write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 1401 Constitution Avenue NW, Washington, DC 20230. For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on "Antidumping and Countervailing Duty" on the lower right hand side under "Investigations"), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov. 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 the World Wide Web at https://hts.usitc.gov/current. 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 Charlene Miller at Charlene.Miller@dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division