CBP Ruling N058015 — The tariff classification of Knightsbridge Bed Set from China.

Tariff classification

Headings: 9403

Product description

The merchandise has been identified as the Knightsbridge bed set, model number 1405, with style numbers 333 and 334. The headboard panel is composed of wooden posts, with top and bottom rails made of metal and a metal designs running through the rails. The footboard panel is composed of metal with the top rail being made of wood. Photos indicate, style number 333 has enhanced designer rails made of metal, while style number 334 has straight metal rails. These models come in twin, full, queen and king sizes. For tariff classification purposes, the wood and metal of the bed set, form a composite good consisting of different components. The wood and the metal are adapted one to the other and together form a whole unit. Such composite goods are classified as if they consisted of the component which gives them their essential character. Weighing various factors such as value, volume, durability and marketability, the component which imparts the essential character of this composite good is the metal, which provides the greatest visible surface.

CBP rationale

The applicable subheading for the Knightsbridge bed set, 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

N058015 May 8, 2009 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.20.0015 William M. Stringfield Customs Broker 249 E. Ocean Blvd., Suite 1008 Long Beach, CA 90802 RE: The tariff classification of Knightsbridge Bed Set from China. Dear Mr. Stringfield: In your letter dated April 6, 2009, on behalf of Hillsdale Furniture, LLC., you requested a tariff classification ruling. The merchandise has been identified as the Knightsbridge bed set, model number 1405, with style numbers 333 and 334. The headboard panel is composed of wooden posts, with top and bottom rails made of metal and a metal designs running through the rails. The footboard panel is composed of metal with the top rail being made of wood. Photos indicate, style number 333 has enhanced designer rails made of metal, while style number 334 has straight metal rails. These models come in twin, full, queen and king sizes. For tariff classification purposes, the wood and metal of the bed set, form a composite good consisting of different components. The wood and the metal are adapted one to the other and together form a whole unit. Such composite goods are classified as if they consisted of the component which gives them their essential character. Weighing various factors such as value, volume, durability and marketability, the component which imparts the essential character of this composite good is the metal, which provides the greatest visible surface. The applicable subheading for the Knightsbridge bed set, 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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