The tariff classification of furniture fittings from Taiwan

N026028 May 5, 2008 CLA-2-39:OT:RR:E:NC:N2:221 CATEGORY: Classification TARIFF NO.: 3926.30.5000 Ms. Brandi Nemitz Ashley Furniture Industries Inc. One Ashley Way Arcadia, WI 54612 RE: The tariff classification of furniture fittings from Taiwan Dear Ms. Nemitz: In your letter dated April 10, 2008, you requested a tariff classification ruling. The products are described as power wand holders, styles 7713312, 7713315, 771335 and 771339. They are fittings mounted into the arms of motion upholstery items such as recliners, loveseats and sofas. They are designed to be holders for the push button controls that trigger the motion mechanism in the units. The fittings are constructed of ABS (acrylonitrile butadiene styrene) plastic. The applicable subheading for the power wand holders will be 3926.30.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…fittings for furniture, coachwork or the like: other. The rate of duty will be 5.3 percent ad valorem. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division