The tariff classification of an upholstery kit/ covers from China.
Issued October 11, 2007 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9401.90.5080, 9401.90.3500, 9401.90.5020
Headings: 9401
Product description
Item number 4610338UN upholstery kits/covers consists of several components that are cut and sewn to a specific size and shape. Each kit is designed to fit a specific frame of a sofa, love seat, chair or ottoman. The kit’s components can be constructed of textile, leather, vinyl or combinations thereof. The kits are part of a manufacturing process to be performed in the U.S. that will result in the final article ready for retail sale. The additional parts to be combined in the final product are the frame, springs and webbing.
CBP rationale
The applicable subheading for the textile upholstery kit will be 9401.90.5020, 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: Of textile material, cut-to-shape. The applicable subheading for the leather upholstery kit will be 9401.90.5080, 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 applicable subheading for the vinyl upholstery kit 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 plastics.
Full text
N017962 October 11, 2007 CLA-2-94:OT:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9401.90.3500; 9401.90.5020; 9401.90.5080 Brandi Nemitz Ashley Furniture Industries, Inc. One Ashley Way Arcadia, WI 54612 RE: The tariff classification of an upholstery kit/ covers from China. Dear Ms. Nemitz: In your letter dated September 25, 2007 you requested a tariff classification ruling. Item number 4610338UN upholstery kits/covers consists of several components that are cut and sewn to a specific size and shape. Each kit is designed to fit a specific frame of a sofa, love seat, chair or ottoman. The kit’s components can be constructed of textile, leather, vinyl or combinations thereof. The kits are part of a manufacturing process to be performed in the U.S. that will result in the final article ready for retail sale. The additional parts to be combined in the final product are the frame, springs and webbing. The applicable subheading for the textile upholstery kit will be 9401.90.5020, 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: Of textile material, cut-to-shape.” The rate of duty will be free. The applicable subheading for the leather upholstery kit will be 9401.90.5080, 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 9401.90.3500, 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 plastics.” 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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