The tariff classification of a wall-mounted upholstered headboard from China

N331511 March 21, 2023 CLA-2-94:OT:RR:NC:N4:463 CATEGORY: Classification TARIFF NO.: 9403.89.6015; 9903.88.03 Denise Smalls Kohl’s Inc. N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE:      The tariff classification of a wall-mounted upholstered headboard from China Dear Ms. Smalls: This letter is being issued in reply to your letter dated March 14, 2023, requesting a tariff classification determination.  In lieu of samples, illustrative literature, pictures, and a product description were provided. Per the submitted information, style no. 32BOPBSHB01 is an upholstered headboard that attaches to the wall using three plastic hooks.  It is composed of a 100% polyester knit fabric shell filled with 100% polyester stuffing.  Although it functions as a padded headboard when hung on the wall, it contains no solid substrate.  The headboard measures 40" (W) x 34" (H).  It has 10 vertical seams to hold the filling in place and provide its vertically lined appearance.  It is made in China.  See images below: Headboard                                          Headboard Mounted to Wall with Bedding          

Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs).  GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes.  If the goods cannot be classified solely based on GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. You suggest classification of the upholstered headboard in subheading 9403.89.6015, HTSUS, as household furniture of other material, other, and cite NYRL N026912 as precedent.  We agree. The applicable subheading for the upholstered headboard, style no. 32BOPBSHB01, will be subheading 9403.89.6015, HTSUS, which provides for "Other furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar materials: Other: Other: Other household.” The general rate of duty will be free. Products of China classified under subheading 9403.89.6015, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 9403.89.6015, HTSUS, listed above. 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 the internet at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of Title 19 of the Code of Federal Regulations (19 C.F.R. Part 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 Seth Mazze at seth.mazze@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division