The tariff classification of a cushioned headboard from China.

N044676 November 24, 2008 CLA-2-94:OT:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.90.6000 Mr. Adam Levinsohn Levinsohn Textile Company, Inc. 261 Fifth Avenue New York, NY 10016 RE: The tariff classification of a cushioned headboard from China. Dear Mr. Levinsohn: In your letter dated November 14, 2008, you requested a tariff classification ruling. Photographs and description have been submitted for a cushioned headboard, style number SHB774. The item consists of a wood board component completely covered in foam padding and non-woven polypropylene fabric. The headboard is supported and will be connected to the bed frame with metal verticals. The item will be imported unassembled with padded headboard, verticals and hardware in retail packaging. The applicable subheading for the headboard will be 9403.90.6000 , Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other: Of textile material, except cotton.” 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). 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 Lawrence Mushinske at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division