The tariff classification of an upholstered headboard from China.

N026912 April 30, 2008 CLA-2-94:OT:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.89.6010 Mr. R.I. Hasson Independent Brokerage, LLC 10 Fifth Street Suite 403 Valley Stream, NY 11581 RE: The tariff classification of an upholstered headboard from China. Dear Mr. Hasson: In your letter dated April 21, 2008, on behalf of Levinsohn Textile, you requested a tariff classification ruling. You have submitted a sample of a “Back Drop” upholstered headboard. Your sample will be returned as requested. The headboard consists of an inflatable cushion, upholstered cover, inner cushion, electric pump and USA manufactured Velcro tabs. The items will be packaged and sold together. The pump fills the headboard with air in less than five minutes. The Velcro tabs attach the headboard to the wall. The headboard is independent of the existing bed frame. It is considered a unit of furniture with the essential character imparted by the upholstered cover. The applicable subheading for the upholstered headboard will be 9403.89.6010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Furniture of other materials: Other: Other: Household”. 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