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NY N022845

February 13, 2008



TARIFF NO.: 9403.90.6000,

Ms. Nancy Hattersley
E&E Company, Ltd.
45875 Northport Loop East
Fremont, CA 94538

RE: The tariff classification of a bed headboard from China.

Dear Ms. Hattersley:

In your letter dated January 30, 2008, you requested a tariff classification ruling. The sample which you submitted is being returned as requested.

The item at issue is a headboard made of 40% pine and 60% particle wood but is completely covered with 100% polyester lining. The headboard, which connects to the frame, consists of several pieces: one left piece, one center piece, one right piece, one left support stud, one right support stud and two bottom foot base pieces. The headboard will be produced in four sizes, Cal-King, King, Queen and Full. The pieces will be packaged as a complete set in individual boxes that will include screws and bolts used to assemble the finished headboard.

The applicable subheading for the headboard will be 9403.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other: Of textile material, except cotton.” 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 Lawrence Mushinske at 646-733-3036.


Robert B. Swierupski

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