The tariff classification of upholstery panels from China

NY M82544 April 19, 2006 CLA-2-63:RR:NC:N3:351 M82544 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Brandi Nemitz Ashley Furniture Industries, Inc. International Division One Ashley Way Arcadia, WI 54612 RE: The tariff classification of upholstery panels from China Dear Ms. Nemitz: In your letter dated April 3, 2006, you requested a tariff classification ruling. The three submitted samples are identified as upholstery panels. They are intended for use on headboard and footboard frames that are produced in the United States. Sample A consists of eighteen individual squares of brushed textile fabric that measure 10” x 12” and are sewn together with narrow fabric reinforcing each seam on the back surface. Sample B consists of one solid piece of fabric that has strips of narrow fabric similarly stitched on the back surface to give the appearance of six squares that each measure 22” x 17”. Sample C consists of eight individual pieces of cellular PVC-coated fabric that are sewn together with the narrow fabric reinforcing the seams on the back surface; the PVC has been made to simulate the look of leather. The assembly of the textile fabrics in each sample makes each a made up article for tariff purposes. The applicable subheading for the upholstery panels will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% 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/. The samples will be returned as requested. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division