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NY N014987




August 2, 2007

CLA-2-94:RR:E:NC:SP:233

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.90.5080

Ms. Melissa Bautch
Ashley Furniture Industries, Inc.
One Ashley Way
Arcadia, WI 54612

RE: The tariff classification of replacement seats from China.

Dear Ms. Bautch:

In your letter dated July 30, 2007 you requested a tariff classification ruling.

You have submitted photographs of replacement upholstered seats specially designed to fit several different styles of wood framed and metal framed chairs. The seats are constructed of a bottom board, a fabric or cardboard bottom cover, polyurethane foam and a fabric, leather or polyvinyl chloride. These replacement seats complete the chair and are considered identifiable parts of chairs.

The applicable subheading for the replacement seats will be 9401.90.5080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts of Seats, 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 Lawrence Mushinske at 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,

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