CLA-2-94:OT:RR:E:NC:N4:433
Kelly J. Stankey
Classification Coordinator
Ashley Furniture Industries
One Ashley Way
Arcadia, WI 54612
RE: The tariff classification of sofa rail with attached fabric from China.
Dear Ms. Stankey:
In your letter dated August 26, 2009, you requested a tariff classification ruling.
The item is described as a polyurethane front sofa rail with attached fabric. The sofa rail is composed of a wood core that is completely covered in polyurethane. The sofa rail itself is not covered in fabric. The sofa rail measures 2066mm in length by 19mm wide by 76mm in height, while the fabric measures 2066mm in length by 1016mm in height. Furnished composition breakdown of the sofa rail, without fabric, indicates that the polyurethane weight is 0.603kg and the wood core weight is 0.53kg for a total weight of 1.133kg. Photos and process descriptions indicate: [prior to import into the United States] fabric stapled to the inside of the sofa rail which is wrapped (rolled) around the sofa rail for shipping purposes; and [after import into the United States] fabric will be unrolled away from the sofa rail for placement onto the frame – the rail is attached to the frame by means of plastic clips, and the fabric is stretched and stapled to the bottom of the frame.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (“GRIs”). The systematic detail of the HTSUS is such that most goods are classified by application of GRI 1, that is, 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 GRIs 2 through 6 may then be applied in order.
GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. The Explanatory Notes state that the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. Recent court decisions on the essential character for 3(b) purposes have looked primarily to the role of the constituent material in relation to the use of the goods. See Better Home Plastics Corp. v. U.S., 915 F. Supp. 1265 (CIT 1996), aff’d 119 F. 3d 969 (Fed. Cir. 1997); Mita Copystar America, Inc. v. U.S., 966 F.Supp. 1245 (CIT 1997), rehear’g denied, 994 F. Supp. 393 (1998); Vista Int’l Packing Co. v. U.S., 890 F. Supp. 1095 (CIT 1995).
By application of GRI 3(b), the sofa rail with attached fabric is a composite goods made up of a wood core, polyurethane surrounding the wood core, and fabric. Like the wood core, the fabric upon manufacture into the completed sofa is not visible. In our opinion, the polyurethane imparts the essential character of the sofa rail, in that an observable decorative trim (accent) is provided along the entire bottom-front of the sofa.
The applicable subheading for the sofa rail with attached fabric, will be 9401.90.3500, 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: Parts: Other; Of rubber or plastic.” 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 Neil H. Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division