The tariff classification of an upholstery panel from China

N022558 February 6, 2008 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Brandi Nemitz Ashley Furniture Industries, Inc. One Ashley Way Arcadia, WI 54612 RE: The tariff classification of an upholstery panel from China Dear Ms. Nemitz: In your letter dated January 23, 2008, you requested a tariff classification ruling. The item in question is an upholstery panel. You indicate that this item is used to cover portions of a bed’s headboard and footboard frames. It is made up by assembling pieces of the brushed fabric together. You submitted a large piece of the fabric that is used in the construction of the panel and a picture of the panel itself. The applicable subheading for the upholstery panel 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. The sample will be returned as requested. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division