CLA-2-94:OT:RR:NC:N4:433
Breena Bakey
Flexsteel
385 Bell Street
Dubuque, Iowa 52001
RE: The tariff classification of seat components from China.
Dear Ms. Bakey:
In your letter dated August 11, 2020, you requested a tariff classification ruling. In lieu of samples, illustrative literature, product descriptions and a manufacturing process were provided.
Item 7305-10 and 7701-31 identified as “Upholstery Kits,” consists of several textile cut to shape components that are specifically formed and fitted to the size and shape of seat frames. The seat components are part of a manufacturing process to be performed that will result in a final article ready for retail sale. Specifically, the cut to shape components will be placed onto the wooden frames of furniture. They are components to unfinished furniture that will be exhausted in the manufacture of finished goods, in this case upholstered seats. These items are not placed over a finished article, but are permanently incorporated into the finished article itself. A kit that fits one seat frame will not fit another because the dimensions of the components are specific to the frame. Based on the information provided, the kits do not include stuffing.
You request classification of the subject merchandise in subheading 9401.90.5021, Harmonized Tariff Schedule of the United States, (HTSUS), and confirmation that the articles are not subject to China Section 301 duties.
The Explanatory Notes (ENs) to the HTSUS constitute the official interpretation of the tariff at the international level.
The ENs to Chapter 94 of the HTSUS, “Parts,” state: “This Chapter only covers parts, whether or not in the rough, of goods of heading 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. They are classified in this Chapter when not more specifically covered elsewhere.”
Further, the ENs to Heading 9401 “Parts,” state: “This heading also covers identifiable parts of chairs or other seats, such as backs, bottoms, and arm-rests (whether or not upholstered with straw or cane, stuffed or sprung), seat or backrest covers for permanent attachment to a seat, and spiral springs assembled for seat upholstery.”
The cut to shape components are dedicated parts of seats and are not more specifically provided for elsewhere in the tariff schedule.
The applicable subheading for the subject merchandise will be 9401.90.5021, 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.
Trade Remedy
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9401.90.5021, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 9401.90.5021, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Dharmendra Lilia at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division