N326755

N326755 July 20, 2022 CLA-2-94:OT:RR:NC:N4:463 CATEGORY: Classification; Country of Origin TARIFF NO.: 3921.13.5000; 9404.90.2000 Angie Courteau La-Z-Boy Incorporated One La-Z-Boy Drive Monroe, MI 48162 RE: The tariff classification and country of origin of five polyurethane foam seat pieces Dear Ms. Courteau: This ruling is being issued in reply to your letter dated June 22, 2022, requesting a ruling on the classification and country of origin of five polyurethane foam seat pieces. In lieu of samples, illustrative literature and product descriptions were provided. FACTS: Item 1: The “Universal Slab,” 04.000069, is described as a rectangular piece of polyurethane foam, measuring 12" x 6" x 1/2", that will be cut from a foam bun in Mexico and subsequently exported to the U.S. where it will be used in the production of a chair, sofa, or loveseat. Item 2: The “Seat Side Filler,” 04.000352, is described as a 22" long piece of polyurethane foam in the form of a right triangle, with side “a” measuring 3", side “b” measuring 6 1/4" and side “c” measuring 6 15/16", that will be cut from a foam bun in Mexico, joined to another foam piece to form part of a chair seat cushion assembly, and subsequently exported to the U.S. where it will be used in the production of a chair. Item 3: The “Arm Wrap Poly,” 04.000356, is described as a somewhat rectangular, cut-to-shape piece of polyurethane foam, measuring approximately 54 11/16" x 27 1/16" x 1/2", that will be cut from a foam bun in Mexico and subsequently exported to the U.S. where it will be used in the production of a chair. Item 4: The “Ottoman Core Poly,” 04.003408, is described as a disc-shaped piece of polyurethane foam with a diameter of 35 3/4" and a depth of 4" that will be cut from a foam bun in Mexico and subsequently exported to the U.S. where it will be used in the production of an ottoman poly subassembly. Item 5: The “Front Seat Wrap,” 04.003685, is described as a rectangular piece of polyurethane foam, measuring 8 1/2" x 28" x 1/2", with two small notches cut into both long edges that will be cut from a foam bun in Mexico and subsequently exported to the U.S. where it will be used in the production of a reclining sofa. Images of items 1 through 5 are shown below: Item 1: “Universal Slab,” Part 04.000069 
 Item 2: “Seat Side Filler,” Part 04.000352 
 Item 3: “Arm Wrap Poly,” Part 04.000356 
 Item 4, “Ottoman Core Poly,” Part 04.003408 
 Item 5: “Front Seat Wrap,” Part 04.003685 
 Scenario 1: MEXICO: Isocyanate (HTSUS 2902.90) and polymeric alcohol (HTSUS 3907.29) of U.S. origin are mixed to produce polyurethane buns (large rectangular pieces). The polyurethane buns are cut in Mexico to produce items 1 through 5 and subsequently exported to the U.S. to manufacture seating. Scenario 2: UNITED STATES: Isocyanate (HTSUS 2902.90) and polymeric alcohol (HTSUS 3907.29) of U.S. origin are mixed to produce polyurethane buns (large rectangular pieces). The polyurethane buns are exported to Mexico. MEXICO: Polyurethane buns from the U.S. are cut to produce items 1 through 5 in Mexico. Items 1 through 5 are exported to the U.S. where they will be used to manufacture seating. ISSUE: What is the tariff classification and country of origin of the subject merchandise? CLASSIFICATION: Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes (together known as legal notes). If the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 are then applied in order. You suggest that items 1 through 5 be classified in subheading 9401.99.3580, HTSUS, which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Parts: Other: Of rubber or plastics, Other”. We disagree. HTSUS Chapter 39, Note 10, states that the expression “plates, sheets, film, foil and strip” in heading 3921 applies to “blocks of regular geometric shape…uncut or cut into rectangles (including squares) but not further worked (even if when so cut they become articles ready for use).” The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. The ENs to Chapter 94 of the HTSUS, “Parts,” states: “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.” Since item 1, the “Universal Slab,” 04.000069, is a rectangular block, which meets the definition in HTSUS Chapter 39, Note 10, above (“blocks of regular geometric shape”), it is excluded from Chapter 94 by the ENs to HTSUS Chapter 94, “Parts,” above (“classified in this Chapter when not more specifically covered elsewhere”) and thus it will be classified in heading 3921, HTSUS. Specifically, the applicable subheading for item 1, the “Universal Slab,” 04.000069, will be subheading 3921.13.5000, HTSUS, which provides for “Other plates, sheets, film, foil and strip, of plastics: Cellular: Of polyurethanes: Other.” The general rate of duty will be 4.2% ad valorem. With respect to the classification of items 2 through 5, which are not rectangular blocks and thus are not classified in HTSUS Chapter 39, the ENs to Heading 9401of the HTSUS, “Parts,” states, “[s]eparately presented cushions and mattresses, sprung, stuffed or internally fitted with any material or of cellular rubber or plastics whether or not covered, are excluded (heading 94.04) even if they are clearly specialized as parts of upholstered seats (e.g., settees, couches, sofas). When these articles are combined with other parts of seats, however, they remain classified in this heading. They also remain in this heading when presented with the seats of which they form part.” Since items 2 through 5 are cushions of cellular plastic that have not been combined with other parts of upholstered seats, per the aforementioned EN, they cannot be classified in heading 9401, HTSUS, as seat parts but rather should be classified in heading 9404, which includes, inter alia, “cushions…of cellular rubber or plastics, whether or not covered.” The applicable subheading for item 2, the “Seat Side Filler,” 04.000352, item 3, the “Arm Wrap Poly,” 04.000356, item 4, the “Ottoman Core Poly,” 04.003408, and item 5, the “Front Seat Wrap,” 04.003685, will be 9404.90.2000, HTSUS, which provides for “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Other: Pillows, cushions and similar furnishings: Other.” The general rate of duty will be 6% 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 the internet at https://hts.usitc.gov/current. COUNTRY OF ORIGIN: You requested a country-of-origin determination for items 1 through 5 under two scenarios. In the first scenario, the foam buns (subheading 3921.13, HTSUS) from which these items are cut will be produced in Mexico and all subsequent processing will be performed in Mexico. In the second scenario, the foam buns (subheading 3921.13, HTSUS) from which these items are cut will be produced in the U.S. and all subsequent processing will be performed in Mexico. The "country of origin" is defined in 19 CFR 134.1(b) as “the country