The tariff classification of a sleeper deck covering imported from Honduras.

N243536 July 22, 2013 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9401.90.5021 Rex D. Bolick Product Development Manager 749 AC Little Drive Newton, NC 28658-3769 RE: The tariff classification of a sleeper deck covering imported from Honduras. Dear Mr. Bolick: In your letter dated June 26, 2013, you requested a tariff classification ruling. Photos and a material breakdown were provided. Based on photos submitted, the sleeper deck covering is a part specifically cut and shaped to be placed over the bedframe of a pullout sofa-bed. The sleeper deck covering will be hand cut from 60% woven polyester material with a 40% PVC plastic coating backside made in China, and hand sewn from 100 polyester thread made in the United States. All labor and operations pertaining to cutting and sewing will be done in Honduras. The applicable subheading for the sleeper deck covering will be 9401.90.5021, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Parts: Other: Other; Other of textile material, 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, Thomas J. Russo Director National Commodity Specialist Division