CLA-2-94:OT:RR:NC:N4:433
Christophe Beauregard
Customs Compliance Department
Richelieu Hardware Ltd.
7900 Henri-Bourassa Blvd. West
St-Laurent QC H4S 1V4
Canada
RE: The tariff classification of a wall bed mechanism from unspecified countries.
Dear Mr. Beauregard:
In your letter dated February 5, 2015, you requested a tariff classification ruling for wall bed units. Illustrative literature was provided.
Product number XULT36WBHZ is advertised as the “Horizontal Wall Bed Unit with Spring Mechanism & Automatic Unfolding Leg (Lower Section).” This item is only the horizontal wall bed mechanism. It consists of a steel metal frame, wooden slates, an automatic unfolding leg, and a spring mechanism with an integrated locking system. Observation of the photo in the illustrative literature indicates a second metal leg. You state that the horizontal wall bed mechanism is intended to fold away into a closet cabinet or some sort of shelving unit furniture. At time of import no closet cabinet or shelving unit furniture is included.
The merchandise concerned is composed of different components (metal and wood), and therefore are considered a composite good. 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 frame, springs and legs make up far more of the article than the wooden slats, and play the primary role in the use of the good. Accordingly, we are of the opinion that the essential character of the merchandise concerned is imparted by the metal components.
The applicable subheading for the Horizontal Wall Bed Unit with Spring Mechanism & Automatic Unfolding Leg (Lower Section), 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, from a column 1, General country – see HTSUS for subheading 9403.90.
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 E-mail address: [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division