CLA-2-94:OT:RR:NC:N4:433
William M. Stringfield
Custom Brokers
William M. Stringfield
105 W. Victora Street
Long Beach, CA 90805
RE: The tariff classification of a daybed from China.
Dear Mr. Stringfield:
In your letter dated June 15, 2015, on behalf of Hillsdale Furniture LLC (Hillsdale), you requested a tariff classification ruling. A photo and additional information were provided.
The merchandise concerned is the “Hayward Daybed.” Model number 1875-010 is identified as the daybed side panels and model number 1875-020 is identified as the daybed back panel. The side panels and back panel are composed of steel tubing and/or steel rod. For purposes of this ruling request both the side panels and back panel are imported together in equal quantities and on the same shipment. Illustrative literature indicates that the side panels and back panel are joined together via long and short Allen bolts, while the “bed frame” (suspension deck or link spring – mattress support) is not included, and can be purchased separately from Hillsdale or another enterprise. All hardware to assemble the merchandise concerned is included.
Under the General Rules of Interpretation (GRIs) to the Harmonized Tariff Schedule of the United States (HTSUS), at GRI 2 (a), when components in unassembled or disassembled condition (incomplete or unfinished condition too) are exported on one shipment, even in separate boxes, and have the essential character of the completed good, the classification of the good is that of the completed article. Depictions on the illustrative literature indicates that upon assembly of the side panels to the back panel that the incomplete good, even without its “bed frame,” has the essential character of the completed daybed. Accordingly, the merchandise concerned is classifiable in subheading 9403.20, HTSUS, the provision for “Other metal furniture.”
The applicable subheading for the Hayward Daybed will be 9403.20.0018, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture: Household: Other: 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 E-mail address: [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division