CLA-2-94:OT:RR:NC:N4:463
Rick Green
DirectBuy Home Improvement dba Z Gallerie
1700 Fifth St
Berkeley, CA 94710
RE: The tariff classification of a bed from China
Dear Mr. Green:
In your letter dated November 10, 2020, you requested a tariff classification ruling. Descriptive literature, including photos, weight and value breakdowns, was provided.
The item, identified as the “Queen Tenley Bed” (herein “bed”), is a Queen-size bed composed of a foam-and-fabric-covered wood bedframe and a large, foam-and-fabric covered headboard. The headboard is bordered in exposed wood, as is the lower perimeter of the bedframe. The legs and slatted mattress supports are wood. The bed measures 82" (L) x 65" (W) x 48" (H). Four images of the bed follow:
The subject bed is made of different components (wood, foam and fabric), and is considered a composite good. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN VIII to General Rule of Interpretation (GRI) 3(b) provides that: “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, 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.
The requester provided value and weight tables showing that the wood components are responsible for 50% of the total material cost of the bed and over 80% of the total weight of the bed. The wood also provides the bed’s structure and function. This office finds that the essential character of the subject bed is imparted by the wood.
By application of GRI 3(b), the applicable subheading for the Queen Tenley Bed will be subheading 9403.50.9045, HTSUS, which provides for “Other furniture and parts thereof: Wooden furniture of a kind used in the bedroom: 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 the World Wide Web at https://hts.usitc.gov/current.
Trade Remedy
Products of China classified under subheading 9403.50.9045, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 9403.50.9045, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the Section 301 trade remedy, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
The merchandise in question may be subject to antidumping duties and countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders 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 (CBP). You can contact them at https://trade.gov/enforcement (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at https://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 https://aceservices.cbp.dhs.gov/adcvdweb.
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 Seth Mazze at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division