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The tariff classification of edge rolls, for use in the furniture industry, from Taiwan.
Issued October 10, 2008 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N040996 (October 10, 2008)
Tariff classification
HTS codes: 5601.22.0090
Headings: 5601
Product description
The instant samples, consist of cylindrically shaped rolls of wadding material which are composed of polyester man-made fibers and measure about ¾" in diameter. These rolls are wrapped with what appears to be a spunbonded nonwoven material which is composed of polypropylene man-made fibers. These coverings contain an additional tab or lip that extends out about 10-mm which are designed to be used to attach the rolls to a furniture frame. These rolls, after their importation into the United States, will be cut to various lengths and placed along the bottom edge of various furniture frames, which when covered with upholstery material, will provide a rounded look to various items such as chairs, loveseats, sofas, ottomans and the like. As such, the essential character of the product is deemed to be the wadding.
CBP rationale
The applicable subheading for the product will be 5601.22.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of wadding, of man-made fibers.
Full text
N040996 October 10, 2008 CLA-2-56:OT:RR:NC:N3:350 CATEGORY: Classification TARIFF NO.: 5601.22.0090 Ms. Melissa Bautch Ashley Furniture Industries, Inc. One Ashley Way Arcadia, WI 54612 RE: The tariff classification of edge rolls, for use in the furniture industry, from Taiwan. Dear Ms. Bautch: In your letter dated October 3, 2008, you requested a tariff classification ruling. The instant samples, consist of cylindrically shaped rolls of wadding material which are composed of polyester man-made fibers and measure about ¾" in diameter. These rolls are wrapped with what appears to be a spunbonded nonwoven material which is composed of polypropylene man-made fibers. These coverings contain an additional tab or lip that extends out about 10-mm which are designed to be used to attach the rolls to a furniture frame. These rolls, after their importation into the United States, will be cut to various lengths and placed along the bottom edge of various furniture frames, which when covered with upholstery material, will provide a rounded look to various items such as chairs, loveseats, sofas, ottomans and the like. As such, the essential character of the product is deemed to be the wadding. The applicable subheading for the product will be 5601.22.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of wadding, of man-made fibers. The duty rate will be 12.5 percent ad valorem. 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 Deborah Walsh at (646) 733-3044. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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