The tariff classification of a soft headboard from China

NY R02201 July 1, 2005 CLA-2-63:RR:NC:N3:351 R02201 CATEGORY: Classification TARIFF NO.: 6307.90.9889 LoJen Yin CHF Industries, Inc. One Park Avenue 9th Floor New York, NY 10016 RE: The tariff classification of a soft headboard from China Dear Ms. Yin: In your letter dated June 22, 2005, you requested a tariff classification ruling. The item in question is identified as an HK Balloon Dream Soft Head Board. It is intended for decorating a young child’s bed and is constructed of 100 percent polyester foam shaped like the “Hello Kitty” kitten’s face, with a 100 percent polyester fabric cover and an appliqué flower. It is mounted to a headboard by a belt with a plastic buckle, or it can be mounted directly to the wall by double-stick tape. The item measures 27”H x 34.25”W with a 3” gusset. The applicable subheading for the soft headboard will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division