The tariff classification of a wooden bed incorporating a light panel from Vietnam.

N268896 October 6, 2015 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.50.9045 Michael D. Macfarlane Global Sourcing Manager Lifetime Products P.O Box 160010 Freeport Center Building, D-12 Clearfield, UT 84016 RE: The tariff classification of a wooden bed incorporating a light panel from Vietnam. Dear Mr. Macfarlane: In your letter dated September 18, 2015, you requested a tariff classification ruling. The merchandise concerned is identified on the website of www.lightheadedbeds.com as the “LightHeadedtm Bed.” The website indicates that the beds will be imported in twin and full sizes, and are available in five different styles: (1) the Canterbury, (2) the Edgewood, (3) the Montgomery, (4) the Riviera and (5) the Shaker. All five beds are made of poplar wood and have finished surfaces. The LightHeadedtm Bed includes: headboard with patented LightPaneltm already installed and ready to simply plug in and switch on; footboard with built in Headlighttm Storage; dual height hook on wood side rails; slat-roll foundation designed for use with or without a box spring; multi-function remote control; Starter HeadLighttm Image; and a $20 coupon for first Headlighttm Image purchase on www.lightheadedbeds.com. The headboard has a hinged opening at the top that allows for a light panel to be placed inside with a protective acrylic sheet in front of the light panel. The footboard can store up to 25 printed LightHeadedtm images. Only one image at a time can be inserted within the light panel. You indicate that the light panel is made in China and that the bed is made in Vietnam, and that the insertion of the light panel into the bed occurs in Vietnam. This ruling will pertain only to the classification of the completed bed and its light panel when imported together and with the aftermarket service part of an “LED Light Component Kit” to be placed in the headboard of the wooden bed to illuminate an image. The LightHeadedtm Bed consists of different components (wooden bed and light panel) and is considered a composite good. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), at 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, it is the wooden bed that imparts the essential character to the good. Although a material breakdown was not provided with your letter, observation of photos of the merchandise concerned indicates that the wooden bed predominates by weight and volume over the light panel. In addition, the bed provides the essential role of resting and sleeping, while the light panel has a subsidiary role of entertainment. The applicable subheading for the LightHeadedtm Bed will be 9403.50.9045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Wooden furniture of a kind used in the bedroom: Other: Other: Beds: Other.” 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/. At this time, we cannot provide a classification for the LED Light Component Kit when it is imported separately from that of the bed. The classification of items similar to the LED Lights Component Kit is pending decision before the United States Court of International Trade (CIT). As such, Customs regulations under 19 CFR 177.7 provide that rulings will not be issued in certain circumstances. Section 19 CFR 177.7 (b) states in pertinent part: No ruling letter will be issued with respect to any issue which is pending before the CIT, the United States Court of Appeals for the Federal Circuit, or any court of appeal. With respect to the prohibition set out in 19 CFR 177.7 (b), and as the instant ruling request for the LED Light Component Kit when imported separately from the bed is closely related to the issues presently before the CIT for review, we are unable to issue a classification ruling letter on the merchandise concerned at this time. Upon resolution of the LED issues before the CIT, you may resubmit for a new ruling request concerning the LED Light Component Kit. 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 neil.h.levy@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division