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NY C87030

May 11, 1998

CLA-2-44:RR:NC:SP:230 C87030


TARIFF NO.: 4421.90.9840

Mr. Gary Klestadt
Trans-World Shipping Corp.
53 Park Place
New York, New York 10007

RE: The tariff classification of wood/textile supports for upholstered furniture, from Great Britain.

Dear Mr. Klestadt:

In your letter dated April 20, 1998, on behalf of Telamerica Media Inc. (Philadelphia), you requested a tariff classification ruling.

A sample of an item known as "Sofa Renu," or "Armchair Saver," was submitted and will be retained for reference. It resembles a 21" x 21" fabric pillowcase which has been subdivided (sewn) into three closed compartments or pockets of equal size. Sealed inside each pocket is a rigid, 1/4"-thick sheet of fiberboard of wood. Each piece of fiberboard is a rectangular sheet measuring approximately 6 1/4" x 20".

The product is designed to be placed between the cushions and springs of upholstered chairs, sofas and the like to provide additional support.

The applicable subheading for the "Sofa Renu"/"Armchair Saver" will be 4421.90.9840, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of wood. The rate of duty will be 3.7%.

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 Paul Garretto at 212-466-5779.


Robert B. Swierupski

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