The tariff classification of a cot deck from China.

N053577 March 25, 2009 CLA-2-233:OT:RR:E:NC:N2:233 CATEGORY: Classification TARIFF NO.: 9403.90.6000 Mr. Tom Smith Sierra Emergency Products, Inc. 515 Phoenix Avenue Fort Smith, AR 72936 RE: The tariff classification of a cot deck from China. Dear Mr. Smith: In your letter dated March 4, 2009, you requested a tariff classification ruling. At issue is a textile cot deck to be imported in two different versions: (1) the cot decks will consist of 100% Chinese materials and labor. The fabric is composed of 100% polyester. The cot decks will be cut and sewn complete before shipment to the U.S. Once the item is in the U.S. it will be assembled onto a cot frame that is of U.S. origin. The finished product will be a folding cot that is designed for use when camping for temporary bedding. (2) 100% polyester fabric will be shipped to China. Once in China, the fabric will be cut and sewn into a finished cot deck. Once the item is returned to the U.S. it will be assembled onto a cot frame that is of U.S. origin. The finished product will be a folding cot that is designed for use when camping for temporary bedding. The applicable subheading for the cot deck 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. In addition, you have inquired about the marking of the cot decks when imported into the United States. The marking statute, Section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Sierra is the ultimate consignee and purchaser of 100% polyester fabric of Chinese origin and of U.S. origin that is cut and sewn into finished cot decking in China. In accordance with 19CFR134.45, Articles Substantially Changed by Manufacture, the cot decking using fabric from China or the U.S. is exempt from marking, as the finished article, i.e., the cot has a new character or use that is different from the imported cot decking. Per 134.35, the outer container [carton] needs to be marked for importation version 1 cotton deck made in China and for version 2 cot deck made in China of U.S. fabric. 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division