The tariff classification of a Sofa Bed Bar Shield from China

N298103 July 18, 2018 CLA-2-44:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 4421.99.9780 Ms. Hailey Yonker HSN 1 HSN Drive St. Petersburg, FL 33716 RE: The tariff classification of a Sofa Bed Bar Shield from China Dear Ms. Yonker: In your letter, dated June 20, 2018, you requested a binding tariff classification ruling. Photos and product information were provided for our review. Style number 11FWI035B, the “Sofa Bed Bar Shield,” is a board designed to place under the mattress of a sofa bed to add extra support and cover the bed frame’s uncomfortable support bars. It is constructed of multiple medium density fiberboard (MDF) panels, approximately ¼” thick, which are encased side-by-side in PVC sheeting. For storage, the board can be folded at the breaks between the panels. Three sizes are available: Twin, 60” x 28”; Full, 60” x 48”; and Queen, 60” x 60”. You state that the Sofa Bed Bar Shield is 60% MDF and 40% PVC. The applicable subheading for the Sofa Bed Bar Shield will be 4421.99.9780, Harmonized Tariff Schedule of the United States, HTSUS, which provides for Other articles of wood: Other: Other: Other: Other: Other. The rate of duty will be 3.3 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 the World Wide Web at https://hts.usitc.gov/current. 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 Charlene Miller at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division