The tariff classification of rigid wire foundations made in China

N041417 October 23, 2008 CLA-2-73:OT:RR:E:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.20.0070 Mr. Robert W. Enoch China Logistic Partner Network Co., Ltd. 20/F., Ka Wah Bank Center 232 Des Voeux Road Central, Hong Kong RE: The tariff classification of rigid wire foundations made in China Dear Mr. Enoch: In your letter dated October 12, 2008, you requested a tariff classification ruling. A copy of a photograph of the wire foundation was submitted for our review. The item is identified in your letter as a rigid wire foundation. In our telephone conversation on October 16, 2008, you described the foundation as a welded wire assembly made of steel construction. After importation into the United States, the wire foundation will be attached to a wood frame and upholstered with fabric. This product will be used as the box spring in a set of bedding. The wire foundation will be available in standard bedding sizes including twin, twin extra long, full, full extra long, queen and king. The applicable subheading for the rigid wire foundations will be 7326.20.0070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, articles of iron or steel wire, other. The rate of duty will be 3.9 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 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 Ann Taub at 646-733-3018. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division