CLA-2-94:OT:RR:NC:N4:433
Christopher Smith
Compliance Manager
IKEA Distribution Services Inc.
100 Ikea Drive
Westampton, NJ 08060
RE: The tariff classification of Bodo bed frame, Bodo bed side table, Bodo wardrobe and Bodo shelf unit from China.
Dear Mr. Smith:
In your letter dated May 6, 2009, you requested a tariff classification ruling.
Item number 00104856 is described as a Bodo bed frame. The material cost break down is metal 35%; wood 47%; surface treatment 3%; and production 15%. Specification sheet indicates that the frame is composed of steel with a pigmented epoxy/polyester powder coating, with a horizontal panel which lies across the frame made from solid pine.
Item number 20104855 is described as a Bodo bed side table. The material cost break down is metal 31%; wood 23%; textile 24%; surface treatment 2%; and production 20%. Specification sheet indicates that the frame is composed of steel with a pigmented epoxy/polyester powder coating, with a horizontal panel which lies across the frame made from solid pine, and a shelf composed of moisture resistant fiberboard covered in a non woven fabric of 100% polypropylene, spun bonded.
Item number 60104858 is described as a Bodo wardrobe. The material cost breakdown is metal 41%; wood 40%; textile 10%; surface treatment 2%; and production 7%. Specification sheet indicates that the frame is composed of steel with a pigmented epoxy/polyester powder coating, with three horizontal panels which lie across the frame made from solid pine/solid spruce, and side panels composed of a non woven fabric of 100% polypropylene, spun bonded.
Item number 40104859 is described as a Bodo shelf unit. The material cost breakdown is metal
24%; wood 24%; textile 35%; surface treatment 2%; and production 15%. Specification sheet indicates that the frame is composed of steel with a pigmented epoxy/polyester powder coating, with three horizontal panels which lie across the frame made from solid pine/solid spruce, and a drawer front frame composed of 100% recycled cardboard covered in a non woven fabric of 100% polypropylene, spun bonded – three boxes.
Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) shall be governed by the General Rules of Interpretation (GRI) in accordance with the following hierarchical principles:
1. The table of contents, alphabetical index, and titles of sections, chapters and sub-chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the following provisions:
2. (a) Any reference in a heading to an article shall be taken to include a reference to
that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or failing to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.
(b) Any reference in a heading to a material or substance shall be taken to include a
reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3.
3. When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:
(a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.
Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
By application of GRI 3(b), the Bodo bed frame, Bodo bed side table, Bodo wardrobe and Bodo shelf unit are composite goods; the bed frame is composed of metal and wood, and the bed side table, wardrobe and shelf unit are composed of metal, wood and textile fabric. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the
material or component which gives them their essential character. The Explanatory Notes state that the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.
For the bed frame, the wood panel makes up most of the visible surface area, represents a significant cost over that of the metal frame, and is a prominent and decorative feature for the selling of the item. Accordingly the essential character is imparted by the wood panel that lies across the metal frame, therefore the item is classified as wooden furniture of a kind used in the bedroom.
For the bed side table, the wood panel provides the surface area for which food and drink, a lamp, and other goods are placed upon, while the textile fabric provides an area within the panel, both on the surface and underneath the surface, for placement of items requiring a solid foundation. It is not necessary that all items placed on the table require a solid foundation. Accordingly the essential character is imparted by the wood panel that lies across the metal frame, therefore the item is classified as wooden furniture of a kind used in the bedroom.
For the wardrobe and shelf unit, the metal frame and wood panels, contribute equally to the functionality of both items. The material cost of the metal and wood are equal or within a 1% variance. The frame is needed to support the three panels (shelves) for the wardrobe and shelf unit, thereby enabling the shelves to store clothes and other household goods, while the wood shelves are a prominent and decorative feature for the selling of the items. When no essential character can be determined, classification will be based upon GRI 3(c), the last numerical HTSUS number of those headings of equal consideration. GRI 6 permits a comparison of same-level subheadings within a heading by using in part the rules contained within GRI 1 through 5. Accordingly the wardrobe and shelf unit are classified as wooden furniture of a kind used in the bedroom.
The applicable subheading for the bed frame, will be 9403.50.9040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other furniture and parts thereof: Wooden furniture of a kind used in the bedroom: Other; Other; Beds.” The rate of duty will be free.
The applicable subheading for the bed side table, wardrobe and shelf unit, will be 9403.50.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other furniture and parts thereof: Wooden furniture of a kind used in the bedroom: Other; Other; Other.” 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 http://www.usitc.gov/tata/hts/.
The merchandise in question may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”).
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 Neil H. levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division