The tariff classification of upholstery rails from China

N008330 March 19, 2007 CLA-2-83:RR:E:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.42.3065 Ms. Brandi R. Nemitz Ashley Furniture Industries Inc. One Ashley Way Arcadia, WI 54612 RE: The tariff classification of upholstery rails from China Dear Ms. Nemitz: In your letter dated March 13, 2007, you requested a tariff classification ruling. The merchandise in question is upholstery rails that are used on modular, reclining, sofa units. They are made of steel that measures 3 mm thick, with an “L” shaped cross-section and pre-drilled slots. They are imported in varying lengths, depending upon the motion upholstery unit in which they will be used. Each rail is specific to an individual motion upholstery unit. The rails are assembled to the base of several modular seating components and function to fasten and secure them together to form a single, upholstery unit. They also allow the modular unit to be disassembled for easy moving by the consumer. Your letter indicates that you believe the rails are classified in subheading 9401.90.5080, HTSUS, as parts of seats. This office disagrees. The rails fit the description of base metal mountings and fittings as described in heading 8302, HTSUS. Per Note 2(c) to Section XV, goods of heading 8302 are “parts of general use.” Note 1(d) to Chapter 94 specifically excludes parts of general use from classification within the provisions of this chapter. The applicable subheading for the steel rails will be 8302.42.3065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for base metal mountings, fittings and similar articles…other mountings, fittings and similar articles, and parts thereof, other, suitable for furniture, of iron or steel, of aluminum or of zinc, other. The rate of duty will be 3.9 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 Barbara Kaiser at 646-733-3024. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division