CLA-2-94:OT:RR:NC:N4:433
Clare Updike
Customs Analyst
La-Z-Boy Incorporated
1284 N. Telegraph Road
Monroe, MI 48162-8668
RE: The tariff classification of an item identified as a “corner block” incorporated into an article of furniture currently manufactured in the United States.
Dear Ms. Updike:
In your letter dated May 30, 2012, you requested a tariff classification ruling.
Item 91000012-00 is a wooden corner block used in the frame assembly of a chair, couch and other similar furniture. The corner block is composed of poplar, and is a triangular prism with a hypotenuse of 5.5 centimeters and sides of 4 centimeters. These blocks are used in the frame assembly to reinforce the frame at stress points. Depending on the application, corner blocks are either glued or glued and stapled in place. Corner blocks are predominately used in the back frame subassembly.
Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied.
Legal Note 1 (o) to Chapter 44 of the Harmonized Tariff Schedule of the United States (HTSUS) states, that, this chapter does not cover: Articles of chapter 94, for example, furniture, lamps and lighting fittings, and prefabricated buildings. In this instance, we find that the corner block is a dedicated part used to increase structural support in the furniture items listed above. As such, the corner block is classified as parts of other furniture in subheading 9401.90, HTSUS.
The applicable subheading for the corner block, will be 9401.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof.”
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 Neil H. Levy at (646) 733-3036.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division