CBP Ruling N258031 — The tariff classification of an upholstered headboard from China.

Tariff classification

Headings: 9403

GRI rules applied: GRI 3

Product description

Photos and a diagram were provided. A partial material breakdown was provided. No weight or cost data was furnished on the wooden frame and the upholstered materials. Nevertheless, a ruling will be issued based on past treatment of similar upholstered headboards. The item is described as the “Upholstered Hayworth Headboard.” The headboard is composed of an underlying frame of Larch (wood) and Plywood, which is upholstered over in PU foam with a covering of polyester fabric. The feet are of exposed wood and are 3-inches high. It is indicated by you that, this headboard is sold alone. For purposes of this ruling, the headboard will not be considered part of a bed frame. The headboard is composed of different components (wood frame, PU and fabric) 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, we are of the opinion that the polyester fabric covering the upholstered headboard, imparts the essential character to the good. The appearance of the headboard covered in fabric provides the visual backdrop upon one’s sleeping area. Accordingly, this headboard, not being part of a bed frame, is classified in subheading 9403.90, HTSUS, parts of furniture. See New York ruling N239286 dated March 21, 2013.

CBP rationale

The applicable subheading for the “Upholstered Hayworth Headboard” will be 9403.90.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other: Of textile material, except cotton: Other.

Full text

N258031 November 6, 2014 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.90.6080 Valerie Ficarelle Woltmann & Bonventre, Inc. 159 Doughty Boulevard Inwood, NY 11096 RE: The tariff classification of an upholstered headboard from China. Dear Ms. Ficarelle: In your letter dated September 19, 2014, on behalf of Jonathan Adler, you requested a tariff classification ruling. Photos and a diagram were provided. A partial material breakdown was provided. No weight or cost data was furnished on the wooden frame and the upholstered materials. Nevertheless, a ruling will be issued based on past treatment of similar upholstered headboards. The item is described as the “Upholstered Hayworth Headboard.” The headboard is composed of an underlying frame of Larch (wood) and Plywood, which is upholstered over in PU foam with a covering of polyester fabric. The feet are of exposed wood and are 3-inches high. It is indicated by you that, this headboard is sold alone. For purposes of this ruling, the headboard will not be considered part of a bed frame. The headboard is composed of different components (wood frame, PU and fabric) 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, we are of the opinion that the polyester fabric covering the upholstered headboard, imparts the essential character to the good. The appearance of the headboard covered in fabric provides the visual backdrop upon one’s sleeping area. Accordingly, this headboard, not being part of a bed frame, is classified in subheading 9403.90, HTSUS, parts of furniture. See New York ruling N239286 dated March 21, 2013. The applicable subheading for the “Upholstered Hayworth Headboard” will be 9403.90.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other: Of textile material, except cotton: 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 E-mail address: [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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