CLA-2-94:OT:RR:NC:N4:433
Melissa S. Gamez
Senior Classification Coordinator
Ashley Furniture Industries, Inc.
One Ashley Way
Arcadia, WI 54612
RE: The tariff classification of slat frames from China.
Dear Ms. Gamez:
In your letter dated December 21, 2012, you requested a tariff classification ruling. Photos were provided.
The items to be imported are described as slat frames. These slat frames will be used in the domestic manufacture of wooden platform beds. The slat frames are made of tubular metal with poplar plywood slats, and have plastic retainers and handles. The frames will be imported in both queen and king sizes. The king size slat frame will also have hinges and locking hardware. Company provided documentation indicates that the metal components weigh and cost more than the wood components.
The slat frames are composed of different components (metal, wood and plastic), and therefore are considered composite goods. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS), 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, the metal weighs and costs more than the wood slats. Even with noting that the mattresses will sag without the slats, it appears that the metal structural frames without the slats are capable of sustaining the weight of mattresses placed upon them. Accordingly, we are of the opinion that the essential character of the slat frames is imparted by the metal components.
The applicable subheading for slat frames, will be 9403.90.8041, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other: Other: Other: Of metal: 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 (646) 733-3036.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division