Film Logic Customs Brokers, Inc

N267515

August 19, 2015

CLA-2-94:OT:RR:NC:N4:433

CATEGORY: Classification

TARIFF NO.: 9403.20.0018

Marvin Zepeda President Film Logic Customs Brokers, Inc. 15020 S. Figueroa Street Gardena, CA 90248

RE: The tariff classification of a bed from China.

Dear Mr. Zepeda:

In your letter dated August 7, 2015, on behalf of Boyd Flotation, Inc., you requested a tariff classification ruling. Photographs and assembly instructions were provided.

The item is described as the “Silhouette” bed. The item consists of a metal frame with metal crossbars and metal legs, and has press wood sideboards. The metal Silhouette bed is an alternative to a box spring and metal frame. Company information indicates that the sideboards are designed for use only with the Silhouette’s metal frame and will be sold with the metal frame.

The applicable subheading for the “Silhouette” bed will be 9403.20.0018, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture: Household: Other: Other.” 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). 2

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 [email protected].

Sincerely,

Gwenn Klein Kirschner Director National Commodity Specialist Division