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The tariff classification of a leather bed from China.
Issued April 18, 2006 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardR0 R03694 (April 18, 2006)
Tariff classification
HTS codes: 9403.80.6040
Headings: 9403
Product description
The merchandise under consideration is a leather bed. The bed consists of a wooden frame and a leather covered headboard, a leather covered footboard, leather covered side rails, and wooden slats. You have submitted photographs of the bed with your request. The wood and the leather used to construct the bed form a composite good. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In this case, the leather imparts the essential character to the good.
CBP rationale
The applicable subheading for the leather bed will be 9403.80.6040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other furniture and parts thereof: Furniture of other materials…Other, Household.
Full text
NY R03694 April 18, 2006 CLA-2-94:RR:NC:SP:233 R03694 CATEGORY: Classification TARIFF NO.: 9403.80.6040 Ms. Shelly Wong Sitcom 850 42nd Ave. Oakland, CA 94710 RE: The tariff classification of a leather bed from China. Dear Ms. Wong: In your letter dated April 9, 2006, you requested a tariff classification ruling. The merchandise under consideration is a leather bed. The bed consists of a wooden frame and a leather covered headboard, a leather covered footboard, leather covered side rails, and wooden slats. You have submitted photographs of the bed with your request. The wood and the leather used to construct the bed form a composite good. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In this case, the leather imparts the essential character to the good. The applicable subheading for the leather bed will be 9403.80.6040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other furniture and parts thereof: Furniture of other materials…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/. 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
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