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NY N022257




February 7, 2008

CLA-2-63:OT:RR:NC:N3:351

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9889

Ms. Francine Ramsey
Hampton Direct
350 Pioneer Drive
P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of furniture moving pads from China

Dear Ms. Ramsey:

In your letter dated January 9, 2008, you requested a tariff classification ruling.

The submitted sample is identified as “Set/8 Furniture Moving Pads” (SKU #64210). The item consists of four polyester “fluff” pads and four plastic discs. The polyester pads measure approximately 5” in diameter. They are constructed of a knit pile textile fabric and feature an elastic edge that stretches over the polypropylene discs; when placed under a furniture leg, they slide across wood, tile, linoleum, or other smooth flooring while preventing scratching and gouging. They can also be used directly on furniture legs.

The four hard plastic discs are polypropylene, approximately 4-7/8” in diameter, with an EVA (ethylene vinyl acetate) soft plastic pad glued to the inside. The discs are intended to be placed under furniture legs to slide over rugs or carpets.

The samples which you submitted were examined and disposed of.

The Set/8 Furniture Moving Pads are considered a composite good, made of plastic and textile fabric. When the essential character of a composite good cannot be determined (as in this instance), then classification is based on the harmonized tariff classification that comes last in numerical order of the competing classifications. In the instant case, the product may be classified in Chapter 39 (plastic) or in Chapter 63 (other articles of textile fabric). Since the textile provision appears last in the tariff (of the two competing provisions), the entire item will be classified in Chapter 63. General Rule of Interpretation (GRI) 3(c), Harmonized Tariff Schedule of the United States (HTSUS), noted.

The applicable subheading for the furniture moving pads will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem.

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 Mitchel Bayer at 646-733-3102.

Sincerely,

Robert B. Swierupski
Director,

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