NY 865162: The tariff classification of a futon frame and furnitureparts 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 865162
                                   
                                   AUG 08 1991


CLA-2-94:S:N:N1:233 865162  

CATEGORY:  Classification

TARIFF NO.'s: 9401.40.0000; 9401.90.5000; 9401.90.4000  

Mr. Richard DeBois, President
Tedco Industries, Inc.
2335 West Franklin Street
Baltimore, Maryland 21223

RE:  The tariff classification of a futon frame and furniture
parts from Denmark.

Dear Mr. Debois:

     In your letter dated July 9, 1991, you requested a tariff
classification ruling.
         
     The futon frame is made of metal with wooden slats.  The
frame, which folds flat into a bed to become a futon, is imported
unassembled and without any cushions, which are made in the
United States.  The frame is made in seven styles, namely, the
Monet, Fuji, Tokyo, Okinawa, Hima, Mikado and Sumo.  Imported
seperately will be metal arms for the Tokyo, wood table with
metal arm for the Monet, wood arm only for the Monet, metal arm
for the Okinawa, Hima, and Mikado and a metal arm and table for
the Sumo.
                                                                 
                The applicable subheading for the metal futon
frame (that folds flat into a bed or sofa for a futon) with wood
slats will be 9401.40.0000, Harmonized Tariff Schedule of the
United States (HTSUS), which provides for seats other than garden
seats or camping equipment, convertible into beds.  The rate of
duty will be 3.2 percent ad valorem.                             
                                                                 
                 The applicable subheading for the parts which
are metal (to be used only with the frame and bolted or secured
thereto) will be 9401.90.5000, HTSUS, which provides for seats
(other than those of heading 9402), and parts thereof, parts,
other, other.  The rate of duty will be 4 percent ad valorem.
The applicable subheading for the parts which are wood (to be
used only with the frame and bolted or secured thereto) will be
9401.90.4000. HTSUS, which provides for seats (other than those
of heading 9402), and parts thereof, parts, other, of wood.  The
rate of duty will be 5.3 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