CLA-2-94:OT:RR:NC:N4:433
Mary Lou Francis
Compliance Specialist
IKEA Distribution Services, Inc.
100 Ikea Drive
Westampton, N.J. 08060
RE: The tariff classification of slatted bed bases from China, Lithuania and Poland.
Dear Ms. Francis:
In your letter dated October 10, 2011, you requested a tariff classification ruling.
Article numbers: 60160217 (twin), 80160216 (single), 70160212 (full/double), 00160215 (queen) and 50160213 (king) are “SULTAN LURÖY” slatted bed bases designed for use with bed frames. The slatted bed bases are made of rotary cut birch veneer slats covered with a paper foil surface material. The slats are layer glued of 1.0-1.5 mm thick veneer, and are attached to a 20 cm width polyester and polypropylene ribbon. The ends of the ribbon are folded and stapled to the end pieces of the slatted bed base. Each of the bed slats run consistently down the length of the bed frame and sit inside the bed frame providing support to the mattress placed within the frame. These slatted bed bases are made to be used predominately with IKEA bed frames.
As the item is not fitted with springs or stuffed, it cannot be classified under Harmonized Tariff Schedule of the United States (HTSUS) heading 9404, which provides for “Mattress supports; articles or bedding and similar furnishings (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered.” See the Explanatory Notes (ENs) to heading 9404, HTSUS.
We disagree that classification should be based on functionality of the slatted bed bases. The slatted bed bases are necessary in the construction and finishing of bed frames. The bed frames would be incomplete and unusable without the slats used to hold up mattresses. Without slats and additional support (center brace and legs), bed frames cannot hold the weight of larger and heavier sized mattresses. As such, the slatted bed bases are parts of bed frames classified in subheading 9403.90, HTSUS.
The applicable subheading for the slatted bed bases, will be 9403.90.7080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Of Wood; 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 asked whether the slatted bed bases are subject to Antidumping Duties (AD) pursuant to the Amended Final Determination and Antidumping Duty Order, A-570-890, for wooden bedroom furniture from China. Written decisions regarding the scope of antidumping orders are issued by the Import Administration in 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://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD (Countervailing Duties - CVD) cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the 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 (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division