CLA-2-94:OT:RR:NC:N4:433
Melissa S. Bautch Classification Coordinator Ashley Furniture Industries, Inc. One Ashley Way
Arcadia, WI 54612
RE: The tariff classification of upholstery kits/covers from China.
Dear Ms. Bautch:
In your letter dated January 4, 2011, you requested a tariff classification ruling. No samples were provided.
On October 11, 2007, New York Ruling Letter N017962 was issued to your firm, classifying a number of upholstery kits imported from China under subheading 9401.90, Harmonized Tariff Schedule of the United States (HTSUS) – the provision for parts of seats. With the modification of the HTSUS, several of the classification numbers assigned in that ruling have expired at the end of 2010. You indicate that the kits have not changed in composition, dimensions, or use since the initial ruling was requested. As such, you request a new ruling on substantially similar types of kits composed of the same materials identified in the above ruling letter. Per your original ruling, the kits are described for use in the manufacture of sofas, loveseats, chairs, and ottomans. The kits are comprised of several components that are cut and sewn to a specific size and shape to fit a specific piece of furniture. The composition of these kits will vary depending on the furniture article they are designed to be used upon. It is stated within the original ruling that the kits are composed of textiles, leather, vinyl or combinations of these materials.
The Harmonized System Explanatory Notes to Chapter 94 states that the chapter only covers parts, whether or not in the rough of the goods of headings 9401 to 9403 and 9405, when identifiable by their shape or other specific features as parts designed solely or principally for an article of those headings. As the kits contain specially cut and sewn components that are designed to fit specific furniture pieces, and are identifiable by their shape and size as parts of seats, they fall to be classified in subheading 9401.90, HTSUS.
The applicable subheading for the textile upholstery kit, will be 9401.90.5021, 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: Other; Other of textile material, cut to shape.” The rate of duty will be free.
The applicable subheading for the leather upholstery kit, will be 9401.90.5081, 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: Other; Other.” The rate of duty will be free.
The applicable subheading for the vinyl upholstery kit, will be 9401.90.3580, 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 plastics; Other.” The rate of duty will be free.
We are unable at this time to provide a classification and duty rate for the kits composed of a combination of materials, as no composition breakdown by material, weight and cost was provided. Upon submission of composition breakdown for the combination kits, we will rule upon these items.
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