CLA-2-63:RR:NC:TA:351 J88773
Ms. Jane Jewett
Talus Corp.
82 Scott Drive
Westbrook, Maine 04092
RE: The tariff classification of a sofa organizer from China.
Dear Ms. Jewett:
In your letter dated September 9, 2003, you requested a tariff classification ruling. The sample is being returned as requested.
The sample submitted is a sofa organizer, item number 03090804. It is made of a polyester woven fabric panel. One side of the panel has been coated, covered, or laminated with a layer of plastic, which is said to be polyvinyl chloride (PVC). The sides are folded and sewn. Sewn into the lengthwise edges is a flexible metal wire. On one side it features six open pockets and a tray constructed of cardboard covered with woven fabric. The other side has a zippered closure pouch. It is designed to be placed on a chair or sofa.
The applicable subheading for the sofa organizer will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up 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