CLA-2-94:OT:RR:NC:N4:433
Ian Suen
Export Sales Manager
Bumpkin-Craft Co. Ltd.
Unit 1412, 14/F Block J, Kam Fung Court
No. 638 Sai Sha Road Ma On Shan
N.T., Hong Kong,
RE: The tariff classification of “kid beds” from China.
Dear Mr. Suen:
In your letter dated October 13, 2015, you requested a tariff classification ruling. Five unique photographs of kid beds were provided.
You indicate that your company produces kid beds from materials of Medium-density Fibreboard (MDF – engineered wood), iron/steel, and Acrylonitrile Butadiene Styrene (ABS) plastic. The five photographs indicate kid beds in the form of: (1) a jeep, (2) a Cinderella carriage, (3) a racecar, (4) a fire truck and (5) an off-road sports utility vehicle. No material breakdown by percentage of composition, weight or cost was provided
The kid beds consists of different components (wood, metal and plastic) and are considered composite goods. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), at 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 case, although an incomplete material breakdown was provided, based on the photographs the wood appears to form the structure and shape of the kid beds, while the other materials of iron/steel and plastic appear to form the decorative accents of the beds. Upon being painted, the overall appearance projects kid beds made of wood accented by metal trim and plastic wheels. As such, the essential character of the kid beds is imparted by the wooden components forming the structure and shape of the beds.
The applicable subheading for the kid beds will be 9403.50.9045, 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: 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/.
You have inquired about Antidumping Duties (AD) of wooden bedroom furniture from China. Wooden bedroom furniture from China is subject to AD under the Department of Commerce case number A-570-890. All of the merchandise in question may be subject to antidumping duties as the written description of the goods within the AD Order is dispositive over that of the assigned HTSUS classification number.
Written decisions regarding the scope of AD Orders and Countervailing Duties (CVD) are issued by the Enforcement and Compliance office in the International Trade Administration of 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://trade.gov/enforcement/ (click on “Contact Us”). For 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” under “Popular Topics” at the top of the screen), and you can search AD/CVD deposit and liquidation messages using CBP’s 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division