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 a headboard from China.
Dear Ms. Robledo:
In your letter dated April 8, 2013 received by the National Commodity Specialist Division on May 10, 2013, 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, fabric, Polyurethane (PU) resin, PU, and button tufting. Technical drawings with illustrative photos indicate that the headboard has an underlying frame made from solid and engineered wood (Medium-density Fibreboard), which is completely covered over by PU filmed fabric. The PU resin and PU are combined to create a multilayered film which is molded to envelop the fabric substrate. Company provided, material breakdown data for the front of the headboard indicates: 30% PU resin, 30% PU, 25% calcium carbonate and 15% fabric (80% cotton and 20% polyester). Additional, company information indicates that the PU costs more than the frame, fabric and foam, or other materials used in the manufacture of the headboard.
It has been stated by you in previous correspondence that the headboard will be imported and sold individually, without side rails and a footboard, and will not form a completed bed. This headboard fits full and queen size beds.
The headboard is composed of different components (wood frame, foam, fabric, PU resin and PU) and is considered a composite good. 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 A200719, the Tufted Headboard, we are of the opinion that the essential character of the good is imparted by the combined PU resin and PU, which forms a type of thermoplastic. It is recognized by percentage that the front of the headboard is covered in a film of plastic over that of fabric and that the plastic costs significantly more than the other materials. Moreover, it is the tufted imitation or faux leather appearance that entices one to purchase such a headboard. As it is unclear whether the PU is reinforced by means of the fabric or the fabric is simply covered over by the PU, this office will provide classifications covering reinforced or laminated plastics and non – reinforced or laminated plastics. See New York Rulings: NY 857399 dated November 6, 1990 and NY F80133 dated December 7, 1999.
The applicable subheading for the Tufted Headboard, made of reinforced or laminated plastics, will be 9403.90.4060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other: Of rubber or plastics: Of reinforced or laminated plastics; Other.” The rate of duty will be free.
The applicable subheading for the Tufted Headboard, not made of reinforced or laminated plastic, will be 9403.90.5080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other: Of rubber or plastics: 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/.
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