The tariff classification and country of origin of upholstery kits from Poland, or Romania, or Belarus.

N301528 November 27, 2018 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification; Country of Origin TARIFF NO.: 9401.90.5021 Marcus Eeman Flexport International, LLC 12121 Bluff Creek Drive, Suite E250 Playa Vista, CA 90066 RE: The tariff classification and country of origin of upholstery kits from Poland, or Romania, or Belarus. Dear Mr. Eeman: In your letter dated October 29, 2018, on behalf of your client, TDI Worldwide LLC, you requested a binding ruling for country of origin. Illustrative literature, product descriptions and samples were received. TDI Worldwide LLC. model 7900, 7910, and 7920 are 100% polyester woven textile fabric upholstery kits consisting of several textile components that are cut, sewn, shaped, and specifically formed and fitted to the size and shape of a sofa and sofa sectional frame. The upholstery kits are part of a manufacturing process to be performed that will result in a final article ready for retail sale. The kits do not include stuffing. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. The ENs to Chapter 94 of the HTSUS, “Parts,” state: “This Chapter only covers parts, whether or not in the rough, of goods of heading 9401 to 9403 and 9405, when identifiable by their shape or other specific features as parts designed solely or principally for an article of those headings. They are classified in this Chapter when not more specifically covered elsewhere.” This office is of the opinion that the upholstery kits are dedicated parts of incomplete and unassembled furniture, and are not more specifically provided for elsewhere in the tariff schedule. See Headquarters ruling H265042 dated July 18, 2016. By application of General Rule of Interpretation (GRI) 1, the upholstery kits are classified in heading 9401, HTSUS, specifically in heading 9401.90.5021, which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Parts: Other: Other: Other of textile material, cut to shape.” 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 https://hts.usitc.gov/current. Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements of 19 U.S.C. §1304. Pursuant to 19 CFR 134.1(b), “country of origin” means the country of manufacture, production, or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the country of origin. A substantial transformation results when a new and different article emerges from the processing having a distinctive name, character, or use. You state in your letter that TDI Worldwide LLC will source the woven textile fabrics from China. The Chinese fabric will prospectively be shipped and imported to either Poland, Romania, or Belarus. In one of these countries, the fabric will then be cut, sewn, shaped, and specifically formed and fitted to the size and shape of a sofa and sofa sectional frame. The fabric components will then be assembled at the same facility in either Poland, Romania, or Belarus. Once complete the upholstery kits will be imported into the United States unstuffed and sold to U.S. manufacturers for final stuffing and assembly to sofa and sofa sectional frames. Based on the information provided, it appears that the material components will undergo a substantial transformation in the manufacturing facility in either Poland, Romania, or Belarus to become upholstery kits, taking on a new name, character, and identity. As a result, the country of origin for the upholstery kits will prospectively be Poland, or Romania, or Belarus. 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, please contact National Import Specialist Dharmendra Lilia at dharmendra.lilia@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division