The tariff classification of a bed from China.

N197695 January 5, 2012 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.89.6010 Sharon G. Garcia Customs Brokerage Manager Kuehne and Nagel Incorporated 7850 NW 25th Street Doral, FL 33122 RE: The tariff classification of a bed from China. Dear Ms. Garcia: In your letter dated December 19, 2011, on behalf of International Product Marketing, you requested a tariff classification ruling. Illustrative literature with description was provided. The item is described as the Ludlow Bed. The button-tufted leather headboard stands five feet tall and is framed in a wooden (MDF) border. The matching leather base has a wooden border along the bottom edge. The mattress sits snuggly atop a solid pine-slat base. The platform height measures 14 inches. Assembly is required and the mattress is not included.
The Ludlow Bed is composed of different components (leather and wood) 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 leather visually predominates over that of the wood, giving the appearance of a leather bed with wooden trim. The applicable subheading for the Ludlow Bed, will be 9403.89.6010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Wooden 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/. The Ludlow Bed may be subject to antidumping duties under the Department of Commerce dumping investigation, A-570-890, for wooden bedroom furniture from China. Written decisions regarding the scope of Antidumping (AD) or Countervailing Duty (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. 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 (646) 733-3036. Sincerely, Thomas J. Russo Director National Commodity Specialist Division