CLA-2-94:OT:RR:NC:N4:433
Bryan K. Young
Senior buyer
OFS Brands, Inc.
1204 East 6th Street
Huntingburg, IN 47542
RE: The tariff classification of sofabed assemblies from Germany.
Dear Mr. Young:
In your letter dated January 15, 2016, you requested a tariff classification ruling. Descriptive literature, illustrative literature and photos were submitted. Also included, was a listing of components for the two sofabed assemblies.
You indicated in a subsequent conversation with this office that the merchandise concerned was ordered and in transit, and as of today has not yet arrived in the United States.
The two sofabed assemblies, OFS Brands’ part numbers 1448861 (vendor part number BC12-89) and 1445813 (vendor par number BC12-90) are both described on commercial invoices, packing lists and lists of components as sofabed fittings. The two sofabed fittings consist of backrest joints, support frames, side parts, intermediate rails, plastic casters and bolts. The BC12-89 sofabed fittings are packaged in 3 cartons, in unassembled condition, and appear to contain just the right amount of parts after importation to form assemblies for placement into set quantities of sofabeds. The BC12-90 sofabed fittings are packaged in 1 carton, in unassembled condition, and appear to contain just the right amount of parts after importations to form assemblies for placement into set quantities of sofabeds. Both the BC12-89 and BC12-90 sofabed fittings, are actually sofabed assemblies that allow a sofabed chair, a/k/a sofa chair bed, to be pulled-out and elongated for purposes of allowing an individual to sleep upon.
When interpreting and implementing the Harmonized Tariff Schedule of the United States (HTSUS), the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The ENs to heading 8302 state: “This heading covers general purpose classes of base metal accessory fittings and mountings, such as are used largely on furniture, doors, windows, coachwork, etc. Goods within such general classes remain in this heading even if they are designed for particular uses (e.g., door handles or hinges for automobiles). The heading does not, however extend to good forming an essential part of the structure of the article, such as window frames or swivel devices for revolving chairs.” Based on a reading of the note above, it is our opinion that the BC12-89 and BC12-90 are more than mountings or fittings used in sofabed chairs / sofa chair beds. They are assemblies of discrete parts, that when assembled together in the right quantity, form essential parts of sofabed chairs / sofa chair beds, thus allowing the sofa chairs to pull out and convert into beds.
Unlike Headquarters ruling HQ 956226 dated September 13, 1994, in which microwave oven modules possessed the essential character of the finished microwaves, even though they lacked essential components such as operating controls, outlet plugs and cords, and chassis, we find that the merchandise concerned does not possess the essential character of the finished sofabed chairs / sofa chair beds – see the General Rules of Interpretation (GRIS), GRI 2 (a), HTSUS. Nevertheless, as for the components, taken together, of the pull-out assemblies, we believe the “doctrine of entireties” is applicable. The doctrine of entireties as used in Customs (CBP) law says that when an entry consists of parts which can be assembled to form an article that is different from any of the parts, the proper classification will be of the whole article, rather than the individual components. This principle is a corollary to the fundamental theory of customs jurisprudence that an imported article should be classified according to its true commercial character. The doctrine of entireties states that, if an entry consists of parts which, although unjoined, when assembled form an article different from any of the parts, then the proper classification is the one for the whole article and not for the parts separately. With case in point, the pull-out assemblies are considered parts of seats classifiable in subheading 9401.90, HTSUS.
Additionally, components of pull-out assemblies in excess of the numbers required to complete the sofabed chairs / sofa chair beds are to be classified separately at time of import.
The applicable subheading for the BC12-89 and BC12-90, when forming completed chair to bed pull-out assemblies, will be 9401.90.5081, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9402) whether or not convertible into beds, and parts thereof: Parts: 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/.
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,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division