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HQ 084134

June 12, 1989

CLA-2 CO:R:C:G 084134 DSN


TARIFF NO.: 9401.61.6000

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.


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.


What is the classification of a sectional unit under the HTSUSA?


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.


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.


John Durant, Director

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