CLA-2-94:OT:RR:NC:N4:433
Cecelia Tolias
Customs Analyst
UPS Trade Management Services, Inc.
2031 S. Centennial Avenue
Aiken, SC 29803
RE: The tariff classification of beds from China.
Dear Ms. Tolias:
In your letter dated October 23, 2012, on behalf of Gus Design Group, Inc., you requested a tariff classification ruling. Photos of the Carmichael Bed and Gardiner Bed are illustrated below, while additional information was obtained via the internet.
Carmichael Bed Gardiner Bed
The Carmichael Bed is composed of a solid wood frame resting above four tapered legs, of which the underlying wooden frame is fully covered over in upholstered fabric. The headboard, footboard and side rails are fully upholstered, with only the bottom of the wooden tapered legs exposed. The headboard stands 49-inches tall, and the sturdy mattress suspension system eliminates the need for a box spring. The bed is available in one of three choices: 100% polyester, 100% cotton, or 50% polyester and 50% wool. This style of bed is available in standard queen and king sizes.
The Gardiner Bed is composed of a solid wood frame and base legs, of which the underlying wooden frame is fully covered over in upholstered fabric. The headboard, footboard and side rails are fully upholstered, with only the bottom of the wooden base legs exposed. The fabric seams feature a contrast piping detail, and the sturdy mattress suspension system eliminates the need for a box spring. The bed is available in one of three choices: 100% polyester, 100% cotton, or 50% polyester and 50% wool. This style of bed is available in standard queen and king sizes.
For both beds the following specifications were provided: (1) the mattress frame makes-up about 10% and is composed of metal, (2) the inner construction (sub-frame) makes-up about 40% of the bed is composed of wood, (3) the padding around the sub-frame makes-up about 20% of the bed and is composed of foam and polyester wrapping, and (4) the outmost part of the bed makes-up about 30% of the bed and is composed of one of three fabric choices.
The Carmichael Bed and the Gardiner Bed are composed of different components, and are considered composite goods. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good.
In this instance, the outmost part of the bed covered in one of three {fabric} choices imparts the essential character to the beds, in that, each fabric completely covers over the other upholstered components, with exceptions noted for the legs. Moreover, one’s eye cannot be moved away from the “soft and cozy fell” of the upholstered fabric of each bed, as the plushness invites one to dive into each bed upon placement of an appropriately sized mattress.
The applicable subheading for the Carmichael Bed and Gardiner Bed, will be 9403.89.6010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other Furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar materials: Other: Other; Household.” 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/.
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,
Thomas J. Russo
Director
National Commodity Specialist Division