The tariff classification of an EZ Bed from China.

N227092 August 15, 2012 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.20.0018 Kim Roebke Brokerage Compliance Coordinator Phoenix International Freight Services, Ltd. Chicago Branch 1501 N. Mittel Blvd. Wood Dale, IL 60191 RE: The tariff classification of an EZ Bed from China. Dear Ms. Roebke: In your letter dated July 19, 2012, on behalf of Cinmar LLC (DBA Frontgate), you requested a tariff classification ruling. You have submitted specification sheets, as well as breakdowns of the various components for the EZ bed. As requested, the sample submitted will be returned. The sample submitted is a twin size EZ Bed identified by model number EZ865P. The EZ bed consists of a flexible steel frame and an air mattress made of Polyvinyl Chloride (PVC) plastic. The EZ bed can support up to 300 pounds. The PVC mattress is inflated and deflated by a built-in AC powered air pump. The EZ Bed comes in twin, full, queen or king sizes, and can fold down to fit into its own portable storage case. The EZ Bed is composed of different components (steel frame and PVC air mattress) and is 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 steel frame that supports the air mattress imparts the essential character to the good. Accordingly, the EZ bed is classified in heading 9403, HTSUS – the provision for other furniture and parts thereof. Further, we find that the carry case is specially designed and fitted for use with the EZ Bed, and therefore, in accordance with the General Rules of Interpretation, specifically GRI 5 (a) of the HTSUS, the case is classified with its good. The applicable subheading for the EZ Bed, 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.” 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, Thomas J. Russo Director National Commodity Specialist Division