The tariff classification of furniture crowns from China, Vietnam and Taiwan.

N025130 March 27, 2008 CLA-2-94:OT:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.90.5000 Ms. Brandi Nemitz Ashley Furniture Industries, Inc. One Ashley Way Arcadia, WI 54612 RE: The tariff classification of furniture crowns from China, Vietnam and Taiwan. Dear Ms. Nemitz: In your letter dated March 25, 2008, you requested a tariff classification ruling. You have submitted photographs of polyurethane crowns. They are cut to size and shape and attached to the top of matching bedroom furniture such as headboards, footboards, etc., to complete the unit. Between their finish and shape, they are dedicated as parts of furniture. The applicable subheading for the furniture crowns will be 9403.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Furniture parts, Other, Of rubber or plastics, Other”. The rate of duty will be free. 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division