CLA-2-44:S:N:N8:230 888749
Mr. Jack Ritterman
Springs Industries, Inc.
787 Seventh Avenue
New York, NY 10019
RE: The tariff classification of a bedrest (backrest), of wood and
textile fabric, from China.
Dear Mr. Ritterman:
In your letters dated July 12 and 27, 1993, you requested a
tariff classification ruling.
A sample was submitted and is being returned as requested.
Described as
a "wooden bedroom bedrest" or "adjustable backrest," it consists of a
rectangular wooden frame (about 14 1/2 x 20 inches) which supports a woven
polyester fabric. You note that when the article is unfolded for use, a
section of the frame extends horizontally to stabilize it, while another
section extends vertically to act as the bed rest. It is adjustable to
various angles to accommodate the user.
You state that the article's "predominant cost is the value of the
wood." You also indicate that the item is designed to be "used on the floor,
or elsewhere, while watching television or reading a book." For these
reasons, you suggest that it be classified as wooden furniture of a kind used
in the bedroom, under subheading 9403.50.90, Harmonized Tariff Schedule of
the United States (HTS).
While we agree that the item's essential character is imparted by the
wood, we believe that it is not constructed for placement on the floor, and
that it would normally be used on a bed, sofa, or the like. As such, it is
not the type of furniture which is classifiable in Chapter 94, HTS.
Accordingly, the applicable subheading for the wooden bedrest will be
4420.90.8000, HTS, which provides for wooden articles of furniture not
falling within chapter 94. The rate of duty will be 5.1%.
We note that the sample is not marked with its country of origin. The
goods will be required to be so marked, legibly and in a conspicuous place,
upon importation into the United States.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents
filed at the time this merchandise is imported. If the documents have been
filed without a copy, this ruling should be brought to the attention of the
Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport