CLA-2 CO:R:C:G 084134 DSN
Mr. E. Thomas Watson
Parker, Poe, Thompson, Bernstein, Gage & Preston
2600 Charlotte Plaza
Charlotte, North Carolina 28244
RE: Classification of sectional unit
Dear Mr. Thomas:
This ruling letter is in response to your request of March
20, 1989, on behalf of Natuzzi Upholstery, Inc., for
classification under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), for a sectional unit produced in
Italy. Pictures and a bolt were submitted for examination.
FACTS:
The merchandise at issue is a five piece sectional unit.
It is described by codes for easier identification. The pieces
are designed to form a sectional sofa. Code 01 identifies an
armless chair. Code 47 identifies the left arm facing the chair.
Code 49 identifies the right arm facing the chair. Code 00
identifies the chair with one left arm and code 02 identifies the
chair with one right arm.
The frames of each section are wood upholstered with
leather. The sides of the individual sectional pieces are not
upholstered in leather but in fabric which is to be used only as
part of the sectional. Each section has a connector plate-bolt
which links the pieces together.
You assert that the sections are imported with the sofa and
cannot be sold as individual units, and therefore, should be
classified together.
-2-
ISSUE:
What is the classification of a sectional unit under the
HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 2(a) provides for articles that are
incomplete or unassembled. GRI 2(a) states that any reference in
a heading to an article includes articles that are incomplete or
unfinished, provided that the article has the essential character
of a complete or finished article. The sections at issue,
though incomplete without being connected, are nevertheless
dedicated to a sectional sofa. The articles do not have any
commercial reality apart from being connected into an assembled
sofa and are not sold separately. Furthermore, all the sections
needed to make up a complete sofa sectional are imported together
and each section contains a connector plate-bolt for easy
assembly. Thus the sectional at issue is classified together.
Heading 9401, HTSUSA, provides for seats (other than those
of heading 9402), whether or not convertible into beds, and parts
thereof. The Explanatory Notes constitute the official
interpretation of the tariff at the international level. The
Explanatory Notes for heading 9401, state that the heading covers
all seates such as benches, couches, settees, sofas, ottomans and
the like. Since the merchandise at issue is upon assembly a
sofa, it is classifiable under this heading.
HEADING:
The merchandise at issue is classified under subheading
9401.61.6000, HTSUSA, which provides for seats (other than those
of heading 9402), whether or not convertible into beds, and parts
thereof, other seats, with wooden frames, upholstered, other, and
dutiable at the rate of 2.5 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division