CLA-2-94:RR:NC:SP:233 M85525
Ms. Brandi Nemitz
Ashley Furniture Industries, Inc.
One Ashley Way
Arcadia, WI 54612
RE: The tariff classification of metal recliner mechanisms from China.
Dear Ms. Nemitz:
In your letter dated July 24, 2006, you requested a tariff classification ruling.
The merchandise under consideration consists of metal recliner mechanisms (Cable Release 19” Mechanism). The mechanisms will be imported as unassembled parts, in complete sets and as individual parts. You have requested a ruling on both instances. The components that make up a complete recliner mechanism are as follows:
Part #75287XX is a Base Metal Rocker – 4 made of hot rolled steel. This item is used as the center/base foundation of the recliner mechanism.
Part #75307XX is a Cross Tube – 4 made of nonalloy hot rolled steel. This item is used to stabilize the front portion of the mechanism and keep it square.
Part #75305XX is a Drive Tube – 4 made of nonalloy hot rolled steel. This item is used to open and close the mechanism.
Part #75309XX is a Reinforcing Tube – 4 made of nonalloy hot rolled steel. This item is used to stabilize the rear portion of the mechanism and keep it square.
Part #75310XX is a Drive Spring made of spring steel #1065 with cross-sectional dimension of 2.5 mm. This item is used as a power assist to operate the ottoman.
Part #75311XX is a Recliner Mech LAF made of hot rolled steel. This item is used to provide motion to the recliner mechanism.
Part #75312XX is a Recliner Mech RAF made of hot rolled steel. This item is used to provide motion to the recliner mechanism.
Part #75327XX is a Helical Lock Spring made of spring steel # 1065 with cross-sectional dimension of 2.1 mm. This item is used to lock the ottoman portion of the recliner into place.
Part #75315XX is an Actuator Spring made of spring steel # 1065 with cross-sectional dimension of 2.0 mm. This item is used to trigger the return for the actuator.
Part #75313XX is an Actuator Mech RAF made of hot rolled steel. This item is used for opening the mechanism with a cable release verses a standard handle release.
All mechanism components require a one to one ratio.
The applicable subheading for the metal recliner mechanisms, if imported in unassembled complete sets, will be 9401.90.5080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Parts: Other: Other, Other.” The rate of duty will be Free.
The applicable subheading for Part # 75287XX Base Metal Rocker, if imported separately, will be 9401.90.5080, HTSUS, which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Parts: Other: Other, Other.” The rate of duty will be Free.
In your letter you suggest classification of Part # 75307XX Cross Tube, #75305XX Drive Tube, and #75309XX Reinforcing Tube, if imported separately, in 7306.90.1000, HTSUS. The Explanatory Notes to heading 7306, HTSUS, exclude tubes made up into specific identifiable articles. Part #75307XX Cross Tube, #75305XX Drive Tube, and #75309XX Reinforcing Tube are therefore precluded from classification in heading 7306, HTSUS.
The applicable subheading for Part # 75307XX Cross Tube, #75305XX Drive Tube, and #75309XX Reinforcing Tube, if imported separately, will be 9401.90.5080, HTSUS, which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Parts: Other: Other, Other.” The rate of duty will be Free.
The applicable subheading for Part #75310XX Drive Spring, Part #75327XX Helical Lock Spring, and Part #75315XX Actuator Spring, if imported separately, will be 7320.20.5020, HTSUS, which provides for “Springs and leaves for springs, of iron or steel: Helical springs: Other, Helical springs, of wire having a cross-sectional dimension of less than 5.1 mm: Other.” The rate of duty will be 3.9% ad valorem.
The applicable subheading for Part #75311XX Recliner Mech LAF, Part #75312XX Recliner Mech RAF, and Part #75313XX Actuator Mech RAF, if imported separately, will be 8302.42.3065, 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% 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 Lawrence Mushinske at 646-733-3036.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division