The tariff classification of a bed and parts of beds from China.
Issued April 18, 2006 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9403.50.9040, 9403.90.5000, 9403.90.7000, 9403.90.8040
Headings: 9403
Product description
The item under consideration is identified as B547 South Shore King Poster Bed. The bed includes item numbers B547-72, B547-50, B547-51, B547-62, B547-99 and B547-95. All of the item numbers are used in conjunction to complete the bed. The items may be shipped together to make a complete set/bed or they may be shipped separately. You have requested a tariff classification ruling to support both of these instances. The item numbers are described as follows: Item number B547-72 King/Cal King Poster Headboard/Footboard with Panels is made of glazed bisque finished wood. The headboard panel features an upholstered leather insert. Item number B547-50 King/Cal King Headboard Posts are primarily made of polyurethane with some wood core parts; composition breakdown by weight is 60% polyurethane, 38% wood and 2% metal. The breakdown by value is 57% polyurethane, 42% wood and 1% metal. Item number B547-51 King/Cal King Footboard Posts are the same in composition and construction as the B547-50 noted above. Item number B547-62 King/Cal King Canopy Metal is made of cast iron. Item numbers B547-99 and B547-95 are Poster Bed Rails. The 99 is king size and the 95 are Cal Kings size. The only difference between these items is the length of the rails. The items are made of glazed bisque finished wood.
CBP rationale
The applicable subheading for the B547 South Shore King Poster Bed, if imported as a complete set including all of the above described parts, will be 9403.50.9040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Wooden furniture of a kind used in the bedroom: Other: Other, Beds. The applicable subheading for Item Number B547-72 King/Cal King Poster Headboard/Footboard with Panels, Item Number B547-99 Bedrails, and Item Number B547-95 Cal KG Bedrails, when imported separately, will be 9403.90.7000, HTSUS, which provides for “Other furniture and parts thereof: Parts: Other: Of wood. The applicable subheading for Item Number B547-50 Headboard Posts and Item Number B547-51 Footboard Posts, when imported separately, will be 9403.90.5000, HTSUS, which provides for “Other furniture and parts thereof: Parts: Other: Of rubber or plastics: Other. The applicable subheading for Item Number B547-62 Canopy will be 9403.90.8040, HTSUS, which provides for “Other furniture and parts thereof: Parts: Other: Other, Of metal.
Full text
NY R03664 April 18, 2006 CLA-2-94:RR:NC:SP:233 R03664 CATEGORY: Classification TARIFF NO.: 9403.50.9040; 9403.90.7000; 9403.90.5000; 9403.90.8040 Ms. Brandi Nemitz Ashley Furniture Industries Inc. One Ashley Way Arcadia, WI 54612 RE: The tariff classification of a bed and parts of beds from China. Dear Ms. Nemitz: In your letter dated April 4, 2006 you requested a tariff classification ruling. The item under consideration is identified as B547 South Shore King Poster Bed. The bed includes item numbers B547-72, B547-50, B547-51, B547-62, B547-99 and B547-95. All of the item numbers are used in conjunction to complete the bed. The items may be shipped together to make a complete set/bed or they may be shipped separately. You have requested a tariff classification ruling to support both of these instances. The item numbers are described as follows: Item number B547-72 King/Cal King Poster Headboard/Footboard with Panels is made of glazed bisque finished wood. The headboard panel features an upholstered leather insert. Item number B547-50 King/Cal King Headboard Posts are primarily made of polyurethane with some wood core parts; composition breakdown by weight is 60% polyurethane, 38% wood and 2% metal. The breakdown by value is 57% polyurethane, 42% wood and 1% metal. Item number B547-51 King/Cal King Footboard Posts are the same in composition and construction as the B547-50 noted above. Item number B547-62 King/Cal King Canopy Metal is made of cast iron. Item numbers B547-99 and B547-95 are Poster Bed Rails. The 99 is king size and the 95 are Cal Kings size. The only difference between these items is the length of the rails. The items are made of glazed bisque finished wood. The applicable subheading for the B547 South Shore King Poster Bed, if imported as a complete set including all of the above described parts, will be 9403.50.9040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Wooden furniture of a kind used in the bedroom: Other: Other, Beds.” The rate of duty will be Free. The applicable subheading for Item Number B547-72 King/Cal King Poster Headboard/Footboard with Panels, Item Number B547-99 Bedrails, and Item Number B547-95 Cal KG Bedrails, when imported separately, will be 9403.90.7000, HTSUS, which provides for “Other furniture and parts thereof: Parts: Other: Of wood.” The rate of duty will be Free. The applicable subheading for Item Number B547-50 Headboard Posts and Item Number B547-51 Footboard Posts, when imported separately, will be 9403.90.5000, HTSUS, which provides for “Other furniture and parts thereof: Parts: Other: Of rubber or plastics: Other.” The rate of duty will be Free. The applicable subheading for Item Number B547-62 Canopy will be 9403.90.8040, HTSUS, which provides for “Other furniture and parts thereof: Parts: Other: Other, Of metal.” 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/. Merchandise classified in 9403.50.9040 and 9403.90.7000, HTSUS, may be subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders 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. 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
More rulings on the same tariff codes
The tariff classification of wooden replacement parts for bed-frames from Malaysia and Vietnam.
The tariff classification of fiber optic panel/chassis and fiber optic patch tray from Mexico.
The tariff classification of "rails" used to form office partitions from China.
The tariff classification of compost tumbler from China.
The tariff classification and country of origin under the North American Free Trade Agreement (NAFTA) for a knockdown crib from Canada; Article 509
The tariff classification of infant convertible crib from China.
The tariff classification of workbench tops from China, Vietnam and Mexico.
The tariff classification of a wooden headboard from China.
The tariff classification of a storage bed from China.
The tariff classification of Bodo bed frame, Bodo bed side table, Bodo wardrobe and Bodo shelf unit from China.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →