The tariff classification of an upholstered headboards and upholstered bed frames from China.

N240650 April 26, 2013 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.70.8015; 9403.89.6010 Stuart Brown Customs Compliance Manager Jofran Inc. One Jofran Way Norfolk, MA 02056 RE: The tariff classification of an upholstered headboards and upholstered bed frames from China. Dear Mr. Brown: In your letter dated April 2, 2013, you requested a tariff classification ruling. Six colored photographs of the merchandise concerned were provided. Photos depict two types of headboards. One headboard is upholstered with polyurethane and colored brown, and has the appearance of imitation leather, also known as faux leather. The other headboard is upholstered with 100% polyester, and has the appearance of linen. The feet of both headboards have exposed wood. Photos depict bedframes (complete beds without mattresses), which include headboards, side rails and footboards, covered in upholstered materials. The feet of both headboards have exposed wood. Also provided was a summary of materials table for the Grace Headboard, item LW628-HB and a headboard specification sheet for item HB1011, (name of item is unidentified). With the lack of association of the summary of materials table to the headboard specification sheet, and the materials table not disclosing the weight and cost of each material, we cannot use the information provided to confirm the description(s) of the merchandise concerned or the various costs of the constituent materials composing the merchandise concerned. Further the summary of materials table and headboard specification sheet are incomplete, as they do not take into account the two headboards and the two bedframes of the merchandise concerned. Consequently, in the instance only, the outcome of the classification determinations will focus on the photos provided. For both headboards, the photos appear to indicate that a considerable amount of time and appreciable costs went into the manufacture of the upholstered materials affixed to the headboard frames. As, the brown, polyurethane has the appearance of imitation leather, it is our opinion that the headboard is classified in one or the other subheading, 9403.70 (plastics) or 9403.89 (fabric coated in plastics) of the Harmonized Tariff Schedule of the United States (HTSUS). It is further our opinion that the 100% polyester (linen like) headboard is classified in subheading 9403.89, HTSUS, furniture other. For the two complete bedframes, photos appear to indicate that a considerable amount of time and appreciable costs went into the manufacture of the upholstered materials incorporated into the headboards, rails and footboards. As the headboards are the critical components to each of the bedframes, we are of the opinion that the polyurethane (imitation leather) and the polyester (linen like) coverings, impart the essential character to the composite goods. It is the exposed views upon one’s sight that attracts the consumer to purchase such bedframes. Accordingly, the bedframe that has the essential character of imitation leather is classified in one or the other subheadings, 9403.70 (plastics) or 9403.89 (fabric coated plastics), HTSUS, and the bedframe that has the essential character of polyester (linen like) is classified in subheading 9403.89, HTSUS. The applicable subheading for the polyurethane (imitation leather) headboard and bedframe, if not made of reinforced or laminated plastics, will be 9403.70. 8015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastics: Other; Other household.” The rate of duty will be free. The applicable subheading for the polyurethane (imitation leather) headboard and bedframe, if of fabric coated in plastics, will be 9403.89.6010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastics: Other; Other household.” The rate of duty will be free. The applicable subheading for the polyester (linen like) headboard and bedframe, 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…..: 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/. As the headboards are completely upholstered, it appears they do not fall within the scope of the antidumping order for wooden bedroom furniture from China, A-570-890. However, written decisions regarding the scope of Antidumping (AD) Orders and Countervailing Duties (CVD) related to goods 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 or 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