The tariff classification of three “drum-coil pocket spring units” from China.

N169415 June 10, 2011 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9401.90.5081 Shawn Beckett Customs Compliance Officer Leggett & Platt Global Services 5950 W. 51st Street Chicago, IL 60638 RE: The tariff classification of three “drum-coil pocket spring units” from China. Dear Mr. Beckett: In your letter dated May 24, 2011, you requested a tariff classification ruling. Illustrative photos were provided. Part number 205689 is described as a drum-coil pocket spring unit. The item measures 340mm in width and 400mm in length, with a fabric coil row count of 5 by 6. Part number 205714 is described as a drum-coil pocket spring unit. The item measures 380mm in width and 410mm in length, with a fabric coil row count of 6 by 6. Part number 205715 is described as a drum-coil pocket spring unit. The item measures 380mm in width and 457mm in length, with a fabric coil row count of 6 by 7. The three, drum-coil pocket spring units, referenced above are used in the manufacture of chairs. Each type is made of individual spring wire coils wound 4.5 turns covered with a non-woven fabric. These individual fabric covered coils are adhered together with an adhesive to create a pocket spring unit. Some of the features of these coil units are: (1) independently active coils for luxurious comfort, (2) preloaded springs for extra comfort and support, (3) individually pocketed for better insulation properties and no noise, (4) your choice of full or partially hog-ringed construction, or a glued construction featuring a top and bottom insulator sheet, (5) a variety of coil gauges and heights for versatile styling capabilities, and (6) customized coil counts and unit size per individual specifications. As described and illustrated in the photos, the units are placed directly into the back (vertical) portion of chairs and the bottom seats of chairs to act as cushioning supports in the manufacture of seated upholstery. When interpreting and implementing the Harmonized Tariff Schedule of the United States (HTSUS), the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The ENs for heading 9401, state in pertinent part, that the 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), and spiral springs assembled for seat upholstery. As the drum-coil pocket spring units are only used in the manufacture of upholstered chairs or seats, the classification falls to subheading 9401.90, HTSUS – the provision for parts of seats. The applicable subheading for the drum-coil pocket spring units, used in the manufacture of chairs and seats, will be 9401.90.5081, 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. 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