The tariff classification of an upholstered bedframe from China.

N241409 May 23, 2013 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.89.6010 Robert Hornyan ACB Import Services, Inc. 2153 E. Jones Avenue Phoenix, AZ 85040 RE: The tariff classification of an upholstered bedframe from China. Dear Mr. Hornyan: In your letter dated April 30, 2013, on behalf of FOB Trader LLC, d/b/a Arizona Mattress Overstock, you requested a tariff classification ruling. Illustrative literature was provided. The item is a 100 percent upholstered bedframe consisting primarily of a headboard and footboard, and side rails. Company provided specifications indicate: (1) the headboard and footboard are composed of solid pine and plywood, (2) the side rails are made of T15 mm Medium-density Fibreboard (MDF), (3) the feet are made of pine, (4) the middle rail, middle feet and side supports of slats are made of pine, and (5) the slots are made of plywood. Illustrative literature indicates that the headboard, footboard, side rails and feet are fully covered in fabric coated in Polyurethane (PU). This bedframe comes in queen, king and California king sizes. A general summary of materials for the bedframe indicates: Polyurethane (PU); non-woven fabric, solid pine and plywood, white latex and various other minor materials, all of which are incorporated into the manufacture of the bedframe. No weight or cost data for the materials was provided. Consequently, our essential character determination will focus on the photos provided in the illustrative literature. The 100% upholstered bedframe is composed of different components (wood, fabric and PU), 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. For the complete bedframe, photos appear to indicate that a considerable amount of time and appreciable costs went into the manufacture of the upholstered materials incorporated into the headboard and footboard, and side rails. As the headboard is the critical components to the bedframe, we are of the opinion that the imitation leather or faux leather, coated in polyurethane, imparts the essential character to the composite good. It is the exposed views upon one’s sight that attracts the consumer to purchase the bedframe. Accordingly, the bedframe, consisting largely of fabric coated plastic, is classified subheading 9403.89, HTSUS. The applicable subheading for the polyurethane, imitation or faux leather 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 , 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/. As the headboard is completely upholstered, it appears not to 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