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NY N019641




November 15, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.90.3500; 9401.90.5020; 9401.90.5080

Ms. Kelly Stankey
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 November 12, 2007, you requested a tariff classification ruling.

You have received a ruling on upholstery kit/covers but would like a ruling if only a component of the kit/covers is imported. The upholstery kit/covers are designed to fit a specific frame of a sofa, love seat, chair or ottoman. The component of the kit will either be a vinyl upholstery replacement part, a fabric upholstery replacement part or a leather replacement part.

The applicable subheading for the vinyl upholstery replacement part will be 9401.90.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats and parts thereof: Parts: Other: Of rubber or plastics”. The rate of duty will be free.

The applicable subheading for the textile upholstery replacement parts will be 9401.90.5020, HTSUS, which provides for “Seats 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 replacement parts will be 9401.90.5080, HTSUS, which provides for “Seats and parts thereof: Parts: 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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