The tariff classification of fabric headboards from China.

N071198 August 21, 2009 CLA-2-94:OT:RR:E:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.90.6000; 9403.90.8050 Judy Awana Inter-Orient Services 1455 Monterey Pass Road, Room # 205 Monterey Park, CA 91754 RE: The tariff classification of fabric headboards from China. Dear Ms. Awana: In your letter dated August 5, 2009, on behalf of ACG Green Group, Inc., you requested a tariff classification ruling. Photos indicate four different style headboards covered with fabrics. Each headboard is made of a pressed wood frame covered with fabric. The fabric of each headboard appears to cover the wood frame, with the exception of a small amount of exposed wood that touches the floor. General Rule of Interpretation (GRI) 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS) provides, in relevant part, that composite goods which cannot be classified by 3(a) shall be classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. From the photos and information provided, the essential character of the four items is imparted by the fabric which predominantly covers each of the headboards. The applicable subheading for non-cotton fabric covered headboards, will be 9403.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “ Other parts of furniture and parts thereof: Parts: Other; Of textile material, except cotton.” The rate of duty will be free. The applicable subheading for cotton fabric covered headboards, will be 9403.90.8050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “ Other parts of furniture and parts thereof: Parts: Other; Other; Of cotton, cut to shape.” 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division