The tariff classification of a headboard from China.

N246377 September 25, 2013 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.89.6010 Hyomi Kwon Entry Writer Hecny Brokerage Services, Inc. 147-39 175th, Suite # 211 Jamaica, NY 11434 RE: The tariff classification of a headboard from China. Dear Ms. Kwon: In your letter dated September 17, 2013, on behalf of Halo Styles LLC, you requested a tariff classification ruling. Illustrative literature with a material breakdown table was provided. The merchandise concerned is described as the Aviator Headboard. The headboard has an underlying frame of plywood that is completely covered over in leather, fabric and aluminum. The headboard consists of aluminum side panels over plywood; a middle upper front section covered over in real leather, having a foam backing, attached to underlying plywood; a middle bottom front section covered over in fabric, attached to underlying plywood, and a back section of plywood covered over in fabric. This headboard is part of a complete bedframe, and is shipped in a separate box without footboard and side rails.

For classification purposes pertaining to this ruling, the headboard shipped in a separate box will be considered imported by itself – accompanied without the rest of the bedframe. Additionally, you inquire as to whether or not the headboard is subject to the antidumping order for wooden bedroom furniture from China, case number A-570-890. The term “unit furniture” is not defined in the text of Chapter 94 or its heading 9403 of the HTSUS, nor the Explanatory Notes (ENs) to the HTSUS. When terms are not defined, they are construed in accordance with their common and commercial meaning – Nippon Kogasku (USA), Inc. v. United States, 69 CCPA 89, 673 F.2d 380 (1982). Common and commercial meaning may be determined by consulting dictionaries, lexicons, scientific authorities and other reliable sources. C.J. Tower & Sons v. United States, 69 CCPA 128, 673 F.2d 1268 (1982). In Storewall, LLC versus the United States, Slip Op. 09-146, Court No.05-00462 dated December 18, 2009, the United States Court of International Trade (CIT), using relevant sources derived the following meaning for the term unit furniture: An item (a) fitted with other pieces to form a larger system or which is itself composed of smaller complementary items, (b) designed to be hung, or fixed to the wall, or stand one on the other or side by side, (c) assembled together in various ways to suit the consumer’s individual needs to hold various objects or articles, and (d) excludes other wall fixtures such as coat, hat and similar racks, key racks, clothes brush hangers, and newspaper racks. Further, The United States Court of Appeals for the Federal Circuit, in Storewall, LLC versus the United State, 2010-1193, upheld the meaning of unit furniture as defined by the CIT. Consistent with the Courts’ interpretation for unit furniture, the complete bedframe falls within the meaning of unit furniture, and more precisely, the headboard imported by itself is a separately presented element of unit furniture – see the ENs to Chapter 94, General, HTSUS. The Aviator Headboard is composed of different components (plywood, foam, aluminum, leather and fabric) and is considered a composite good. The ENs to the HTSUS, Rule 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. If no essential character for the composite good can be determined, then Rule 3 (c) provides that classification will be determined by the heading which occurs last in numerical order among those headings which equally merit consideration. This office finds that no essential character can be determined for the headboard. One finds that the plywood frame weighs more and is of significant cost but cannot be seen, the foam also having significant cost cannot be seen, the aluminum has appreciable cost, the leather has a cost of more than any other single component, and the fabric weighs and costs less than any other component. By observation of the visual front, both the aluminum and leather contribute equally to the appeal of this headboard with the fabric band accenting the bottom. With no essential character, the leather component of the headboard happens to be last within the subheadings of heading 9403, HTSUS – the provision for “Other furniture and parts thereof.” As such, the Aviator Headboard is classified in subheading 9403.89, the subheading for “Furniture of other materials….” Written decisions regarding the scope of Antidumping Dumping (AD) orders and Countervailing Duties (CVD) 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”) on the procedures of how to file a scope ruling request for the Aviator Headboard. Additionally, you can view a list of current AD and 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/. The applicable subheading for the Aviator Headboard 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/. 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, Myles B. Harmon Acting Director National Commodity Specialist Division