The tariff classification of a furniture fix set from China

N143026 February 7, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3916.20.0091 Ms. Janet Pendris Hampton Direct, Inc. 291 Hurricane Lane P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a furniture fix set from China Dear Ms. Pendris: In your letter dated January 5, 2011, you requested a tariff classification ruling. The sample submitted with your request is marketed as a furniture fix set, item #80215. The product consists of six interlocking panels that are intended to be placed under a seat cushion to provide firm support to sagging upholstered furniture. The panels may also be used under a mattress to provide additional firmness. The panels are constructed of polyvinyl chloride (PVC) plastic and are extruded in the form of profile shapes. The cross section is relatively flat at the center with a slit circular protrusion at one end and a larger slit circular protrusion with a center ledge at the other end. This cross section is uniform throughout the entire length of the profile and the profiles have not been further worked with holes or any other processing. The consumer joins the panels together by sliding the smaller protrusion that runs along the length of one panel into the larger protrusion on another panel, fitting the slit in the smaller protrusion around the ledge in the larger protrusion. Each panel measures approximately 19 inches in length and 4 inches in width. The consumer uses as many panels as are appropriate to the size and condition of the particular furniture piece. The sample is being returned as you requested. The applicable subheading for the furniture fix set will be 3916.20.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics: of polymers of vinyl chloride…other. The rate of duty will be 5.8 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