The tariff classification of an air mattress from China.
Issued May 29, 2007 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9403.20.0015
Headings: 9403
Product description
The merchandise under consideration is identified as a BYOB (Bring Your Own Bed) Air Mattress. You have submitted photographs as well as breakdowns of the various components for the bed. The bed is composed of a steel frame with an air mattress presumably made of plastic that will be attached to the frame with Velcro straps. The mattress has bed linen incorporated into its design. An air pump and hose attachment are also included as part of a set. For tariff classification purposes, the steel, plastic and other components used to construct the BYOB Air Mattress 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 this case, the steel frame imparts the essential character to the good.
CBP rationale
The applicable subheading for the air mattress will be 9403.20.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other furniture and parts thereof: Other metal furniture, Household: Other.
Full text
N011443 May 29, 2007 CLA-2-94:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.20.0015 Bruce An Zinus, Inc. 7068 Koll Center Suite 425 Pleasanton, CA 94566 RE: The tariff classification of an air mattress from China. Dear Mr. An: In your letter dated April 19, 2007 you requested a tariff classification ruling. The merchandise under consideration is identified as a BYOB (Bring Your Own Bed) Air Mattress. You have submitted photographs as well as breakdowns of the various components for the bed. The bed is composed of a steel frame with an air mattress presumably made of plastic that will be attached to the frame with Velcro straps. The mattress has bed linen incorporated into its design. An air pump and hose attachment are also included as part of a set. For tariff classification purposes, the steel, plastic and other components used to construct the BYOB Air Mattress 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 this case, the steel frame imparts the essential character to the good. The applicable subheading for the air mattress will be 9403.20.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other furniture and parts thereof: Other metal furniture, Household: 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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