NY 862696: The tariff classification of headboards from Denmark.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                          
                                   NY 862696

                                   MAY 1 1991


CLA-2-94:S:N:N1: 233 862696  

CATEGORY:  Classification

TARIFF NO.: 9403.50.9080  

Mr. Colin R. Thorpe, V.P.
Geo. S. Bush & Co., Inc.
Customs Brokers
821 Second Avenue
Seattle, Washington 08104


RE:  The tariff classification of headboards from Denmark.

Dear Mr. Thorpe:

     In your letter dated April 11, 1991, you requested a tariff
classification ruling.
         
     The furniture items consist of seven styles of headboards
for beds.   They are constructed of wood and designed to stand on
the floor or ground, free-standing (non-supporting).  The first,
style #140, is a Torring headboard made with a slight slop which
makes it possible to sit comfortably in bed.  The second, style
#114, is for a Torring #112 queen bedframe.  The third, style
#111 and the fourth, style #125, is for Torring queen beds.  The
fifth, style #130, is for a Larsen queen bed.  The sixth, style
#171, is for a Larsen single bed.  The seventh, style #181, is
for a Larsen 60" Danish queen bed.   

     The applicable subheading for the free standing (non-
supporting) wood headboards for beds will be 9403.50.9080,
Harmonized Tariff Schedule of the United States (HTSUS), which
provides for other furniture and parts thereof, wooden furniture
of a kind used in the bedroom; other, other.  The rate of duty
will be 2.5 percent ad valorem.   

     This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).

     A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported.  If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.

                                   Sincerely,

                                   
  
                                   Jean F. Maguire
                                   Area Director
                                   New York Seaport