The tariff classification of a bed from China.

N255342 August 13, 2014 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.89.6010 Nisha Sevilla Import Manager Rooms To Go Furniture 11540 Highway 92 East Seffner, FL 33584 RE: The tariff classification of a bed from China. Dear Ms. Sevilla: In your letter dated July 16, 2014, you requested a tariff classification ruling. Photos were provided. Style # 31405 is identified as the Western Bed. The bed consist of a headboard, footboard, side rails and wooden supports. The headboard is upholstered and attaches to the bed by means of bracketed wooden adjustable supports measuring 36.75 inches; the footboard is completely upholstered in fabric and has wooden feet measuring 4 inches in height; and the side rails are completely upholstered with fabric. The wooden adjustable supports that hold up the headboard continue down past the side rails to the floor, thereby giving the appearance of feet measuring 4 inches in height. Photos indicate a decorative nail-head trim around the sides and top of the headboard. No material breakdown was provided for the outer-covering of the upholstered headboard. As such, for purposes of this ruling we will consider the headboard upholstered in fabric, since the footboard and side rails are completely upholstered in fabric. The Western Bed is composed of different components (i.e., wood, fabric, and upholstered material,) and is considered a composite good for tariff purposes. The Explanatory Notes (ENs) 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 or set 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 instance, we are of the opinion that the fabric of the headboard imparts the essential character to the Western Bed, in that one’s visual plain is focused upon the fabric of the headboard with its nail-head trim, even after the mattress is placed within the bed. It is the fabric of the headboard with nail-head accents that sets the tone and ambiance of this western bed. The applicable subheading for the Western Bed will be 9403.89.6010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar materials: Other: Other; Household.” 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/. A read through of public files issued by the Department of Commerce, International Trade Administration, indicates that the Western Bed does not fall within the published exemption for upholstered beds. An examination of the photos, also indicates extensive use of wood in all of the essential structural components of the bed. As such, the Western Bed may be subject to Antidumping Duties (AD) under the Department of Commerce case number A-570-890, the investigation for wooden bedroom furniture from China. Written decisions regarding the scope of AD and Countervailing Duties (CVD) are issued by the Import Administration in the Department of Commerce, and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/. 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