CBP Ruling K87308 — The tariff classification of Leather Beds and a Micro Fiber Bed from China.

Tariff classification

HTS codes: 9403.80.6040, 9403.90.8085, 9403.90.7000, 9403.90.6000

Headings: 9403

Product description

The merchandise to be imported consists of three bed models: Leather Bed #2, Leather Bed #7, and Micro Fiber Bed #7. All bed components will be manufactured in China. Leather Bed #2 and Leather Bed #7 consist of a leather-covered headboard, leather-covered footboard, leather-covered side rails, and wooden slats. Micro Fiber Bed #7 consists of a microfiber-covered headboard, a microfiber-covered footboard, microfiber-covered rails, and wooden slats. The microfiber consists of 100% polyester. Micro Fiber Bed #7 and Leather Bed #7 are the same bed style. All bed styles are constructed of wooden frames. You have submitted detail sheets with photographs of the subject beds. The leather and the wood used to construct both styles of leather beds form a composite good. Similarly, the microfiber and the wood used to construct the Micro Fiber Bed form a composite good. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In the case of the Leather Beds, the leather imparts the essential character to the good. In the case of the Micro Fiber Bed, the microfiber imparts the essential character to the good. You have inquired as to the classification of the beds if imported when all bed components are shipped together, as well as when the components are shipped separately.

CBP rationale

The applicable subheading for Leather Bed #2, Leather Bed #7 and Micro Fiber Bed #7 will be 9403.80.6040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Furniture of other materials…Other, Household. The applicable subheading for the leather headboard, footboard and rails, if imported separately, will be 9403.90.8085, HTS, which provides for “Other furniture and parts thereof: Parts: Other: Other, Other. The applicable subheading for the microfiber headboard, footboard and rails, if imported separately, will be 9403.90.6000, HTS, which provides for “Other furniture and parts thereof: Parts: Other: Of textile material except cotton. The applicable subheading for the wooden slats will be 9403.90.7000, HTS, which provides for “Other furniture and parts thereof: Parts: Other: Of wood.

Full text

NY K87308 June 29, 2004 CLA-2-94:RR:NC:SP:233 K87308 CATEGORY: Classification TARIFF NO.: 9403.80.6040; 9403.90.8085; 9403.90.6000; 9403.90.7000 Mr. Albert J. DiTommaso American Signature Inc. 1800 Moler Road Columbus, OH 43207 RE: The tariff classification of Leather Beds and a Micro Fiber Bed from China. Dear Mr. DiTommaso: In your letter dated June 23, 2004, you requested a tariff classification ruling. The merchandise to be imported consists of three bed models: Leather Bed #2, Leather Bed #7, and Micro Fiber Bed #7. All bed components will be manufactured in China. Leather Bed #2 and Leather Bed #7 consist of a leather-covered headboard, leather-covered footboard, leather-covered side rails, and wooden slats. Micro Fiber Bed #7 consists of a microfiber-covered headboard, a microfiber-covered footboard, microfiber-covered rails, and wooden slats. The microfiber consists of 100% polyester. Micro Fiber Bed #7 and Leather Bed #7 are the same bed style. All bed styles are constructed of wooden frames. You have submitted detail sheets with photographs of the subject beds. The leather and the wood used to construct both styles of leather beds form a composite good. Similarly, the microfiber and the wood used to construct the Micro Fiber Bed form a composite good. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In the case of the Leather Beds, the leather imparts the essential character to the good. In the case of the Micro Fiber Bed, the microfiber imparts the essential character to the good. You have inquired as to the classification of the beds if imported when all bed components are shipped together, as well as when the components are shipped separately. The applicable subheading for Leather Bed #2, Leather Bed #7 and Micro Fiber Bed #7 will be 9403.80.6040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Furniture of other materials…Other, Household.” The rate of duty will be free. The applicable subheading for the leather headboard, footboard and rails, if imported separately, will be 9403.90.8085, HTS, which provides for “Other furniture and parts thereof: Parts: Other: Other, Other.” The rate of duty will be free. The applicable subheading for the microfiber headboard, footboard and rails, if imported separately, will be 9403.90.6000, HTS, which provides for “Other furniture and parts thereof: Parts: Other: Of textile material except cotton.” The rate of duty will be free. The applicable subheading for the wooden slats will be 9403.90.7000, HTS, which provides for “Other furniture and parts thereof: Parts: Other: Of wood.” The rate of duty will be free. 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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