The tariff classification of upholstery replacement parts from China.

N095795 March 22, 2010 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9401.90.5020; 9401.90.5080; 9401.90.3500 Kelly Stankey Classification Coordinator Ashley Furniture Industries, Inc. One Ashley Way Arcadia, WI 54612 RE: The tariff classification of upholstery replacement parts from China. Dear Ms. Stankey: In your letter dated February 26, 2010, you requested a tariff classification ruling. At issue are outside back-upholstery “replacement parts” for sofas. These are components of upholstery kit covers – parts of parts. Item 1: is described as one solid piece of fabric cut to specific size; item 2: is described as three individual squares sewn together before importation; and item 3: is described as three individual squares of vinyl sewn together with a padded section sewn to each side. The kit’s components can be constructed of textile, leather, vinyl, or any possible combination of these materials. The outside backs come in different sizes depending on the various sofas to be manufactured. After importation, the replacement outside back along with several other pieces are further manufactured to form the complete textile covering; the completed covering is then applied to a wooden frame, in conjunction with various stuffing and pillow forms, in order to make the completed sofa. Ashley Furniture Industries was issued New York Ruling, N017962 dated October 11, 2007, classifying upholstered kit covers for sofas in subheading 9401.90, Harmonized Tariff Schedule of the United States (HTSUS) – the provision for parts of seats. In pertinent part: the Explanatory Notes (ENs) to the HTSUS, Chapter 94, Parts, states that this Chapter only covers parts, whether or not in the rough, of the goods of headings 9401 to 9403, when identifiable by their shape or other specific features as parts designed solely or principally for an article of those headings. Upon examination of the process descriptions and illustrations for the three items above, the outside back-upholstery “replacement parts” are identifiable by their shape and size, as parts of sofas, thereby classifying them in subheading 9401.90, HTSUS. The applicable subheading for the outside back-upholstery replacement part made from textile material, 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 outside back-upholstery replacement part made from leather, 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 outside back-upholstery replacement part made from vinyl, 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division