CLA-2-94:OT:RR:NC:N4:433
Georgina Robledo
Attorney-in-Fact
Panalpina, Inc.
1425 Corporate Center Drive, Suite 900
San Diego, CA 92154
RE: The tariff classification of headboards from China.
Dear Ms. Robledo:
In your letter dated February 18, 2013, on behalf of Whalen Furniture Mfg., Inc., you requested a tariff classification ruling. Technical drawings with illustrative photos, advertising literature, and a material breakdown sheet were received.
Item number A20719 is described in the advertising literature as the “Tufted Headboard.” The upholstered headboard is composed of a wood frame, foam, a synthetic fabric with Polyurethane (PU) covering, and a button tufting. Technical drawings with illustrative photos indicate that the headboard is completely covered over in fabric or PU and has an underlying frame made from solid and engineered wood (Medium-density Fibreboard – MDF). This headboard fits full and queen size beds. It is stated by you that the headboard will be imported and sold individually, without side rails and a footboard, and will not form completed beds.
Item number A21118 is described in the advertising literature as the “Rolled Headboard.” The upholstered headboard is composed of a wood frame, foam, a synthetic (100% polyester) fabric covering, and a bronze finished nail-head trim. Technical drawings with illustrative photos indicate that the headboard is completely covered over in fabric and has an underlying frame made from solid and engineered wood (Medium-density Fibreboard – MDF). This headboard fits full and queen size beds. It is stated by you that the headboard will be imported and sold individually, without side rails and a footboard, and will not form completed beds.
Item number S20715 is described in the advertising literature as the “Uptown Headboard.” The upholstered headboard is composed of a wood frame, foam, a synthetic (100% polyester) fabric covering, and a bronze finished nail-head trim. Technical drawings with illustrative photos indicate that the headboard is completely covered over in fabric and has an underlying frame made from solid and engineered wood (Medium-density Fibreboard – MDF). This headboard fits full and queen size beds. It is stated by you that the headboard will be imported and sold individually, without side rails and a footboard, and will not form completed beds.
The headboards are composed of different components (wood frame, fabric and PU) 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.
For item number A21118 (Rolled Headboard) and item number S20715 (Uptown Headboard), we are of the opinion that the polyester fabrics covering the upholstered headboards, impart the essential character to both items. The cost of the fabrics and the foam, forming the upholstered headboards, are not insignificant, and moreover, the designs of the headboards using the fabrics provide the visual upon one’s sleeping area. Accordingly, these headboards are classified in subheading 9403.90, HTSUS, parts of furniture.
At this time, for item number A20719 (Tufted Headboard) we are unable to rule upon this item, as it is unclear whether we have a textile fabric or plastic material covering over the upholstered headboard. The technical drawing indicates fabric without providing for the type of fabric, the advertising literature states PU upholstery, and the material breakdown sheet provides for PU without listing the type of fabric. Upon receipt of additional information substantiating whether the covering is made from a textile fabric or plastic material, we will issue a binding ruling.
You suggest that the headboards are classified in subheading 9403.89.6010, HTSUS, the subheading for furniture of other materials. It is your opinion, this is consistent with New York Rulings: N089459 dated January 27, 2010 and N234672 dated November 21, 2012. However, the items on these two rulings, formed, completed beds, resulting in the headboards falling within the meaning of unit furniture. Items of unit furniture or separately present elements of unit furniture are classified as furniture, rather than parts of furniture. Whereas your headboards do not form completed beds, the items are classified as parts of furniture in subheading 9403.90, HTSUS. See New York Ruling N069359 dated August 6, 2009.
The applicable subheading for the Rolled Headboard and Uptown Headboard, will be 9403.90.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other: Of textile material, except cotton: 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/.
As the headboards are completely upholstered, it appears they do not fall within the scope of the antidumping order for wooden bedroom furniture from China, A-570-890. However, written decisions regarding the scope of Antidumping (AD) Orders and Countervailing Duties (CVD) related to goods 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 or 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://addcvd.cbp.gov/.
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