CLA-2-94:OT:RR:NC:N4:433
Melissa S. Gamez
Senior Classification Coordinator
Ashley Furniture Industries, Inc.
One Ashley Way
Arcadia, WI 54612
RE: The tariff classification of upholstery panel assemblies from China.
Dear Ms. Gamez:
In your letter dated October 25, 2012, you requested a tariff classification ruling.
The items at issue are upholstery panel assemblies that attach to headboards and footboards. The panel assemblies are cut, sewn, and assembled to specific sizes and shapes. Once imported the panel assemblies will be used on a variety of different headboards and footboards. These panel assemblies are constructed with two layers of cardboard backer; plastic clips; polyurethane foam; combination of fabrics, polyvinyl chloride, and leather; and welting. After importation the panel assemblies are attached to United States produced headboards and footboards by the plastic clips.
We agree with you that these upholstery panel assemblies are parts of headboards and footboards. When the finished headboards and footboards are assembled together with their side rails, these components form completed beds. As the outer-covering of these upholstery panel assemblies can be made of fabrics (unspecified materials), vinyl, leather or any combination of these materials, classification of these items will vary depending upon the nature of the materials employed.
The applicable subheading for the upholstery panel assemblies that attach to headboards and footboards, if constructed of reinforced or laminated plastics, will be 9403.90.4060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other: Of rubber or plastics: Of reinforced or laminated plastics: Other.” The rate of duty will be free.
The applicable subheading for the upholstery panel assemblies that attach to headboards and footboards, if not constructed of reinforced or laminated plastics, will be 9403.90.5080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other: Of rubber or plastics: Other: Other.” The rate of duty will be free.
The applicable subheading for the upholstery panel assemblies that attach to headboards and footboards, if not of cotton, will be 9403.90.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other: Of textile material, except cotton: Other.” The rate of duty will be free.
The applicable subheading for the upholstery panel assemblies that attach to headboards and footboards, if constructed of cotton and cut to shape, will be 9403.90.8051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other: Other: Of cotton, cut to shape.” The rate of duty will be free.
The applicable subheading for the upholstery panel assemblies that attach to headboards and footboards, if constructed of leather, will be 9403.90.8061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other: Other: Other.” The rate of duty will be free.
At this time, we are unable to classify cut to shape upholstery panel assemblies made from combination fabrics as we do not know the materials used and the weights of those materials. Upon receipt of additional information pertaining to the combination fabrics used in the production of the upholstery panel assemblies, this office will issue a binding ruling.
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