CLA-2-94:OT:RR:E:NC:N4:433
Taylor Sowards
Combined Resources International
2245 San Diego Avenue, Suite 223
San Diego, CA 92110
RE: The tariff classification of bicast leather upholstered dining chairs from China.
Dear Mr. Sowards:
In your letter dated March 30, 2009, you requested a tariff classification ruling.
The item is described as a household bicast leather upholstered dining chair. It is composed of a kiln dried hardwood frame made from Chinese oak. Two chairs are packed per shipping carton in knockdown condition. All the necessary hardware, such as bolts, washers and dowels are provided for assembly of the chairs – tools to assemble the chairs are not included. Carton markings will be printed on the outside of the shipping carton.
Bicast leather (also known as bycast leather, split leather or PU leather) is a synthetic upholstery product; it is referenced as a split leather with a layer of polyurethane applied to the surface and then embossed.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation – GRIs.
GRI 2(a) states that:
any reference in a heading to an article shall be taken to include
a reference to that article incomplete or unfinished, provided that,
as entered, the incomplete or unfinished article has the essential
character of the complete or finished article. It should also include
a reference to that article complete or finished (or falling to be
classified a complete or finished by virtue of this rule), entered
unassembled or disassembled.
The applicable subheading for the bicast leather upholstered dining chairs, will be 9401.61.4010, 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: Other seats, with wooded frames: Upholstered: Chairs: Other: Household.” 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