The tariff classification of a bedframe from China.

N292916 January 9, 2018 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.20.0050 Hyomi Kwon Hecny Brokerage Services Inc. 147-39 175th Street, Suite 211 Jamaica, NY 11434 RE: The tariff classification of a bedframe from China. Dear Mr. Kwon: In your letter dated December 20, 2017, on behalf of Timothy Oulton Retail USA Corp., you requested a tariff classification ruling. Illustrative literature and a description were provided. For purposes of this ruling, this office considers the next shipment of the “Teen Aviator Tomcat Bed” imported into the United States a prospective transaction, with a new tariff number as listed in the 2018 Harmonized Tariff Schedule of the United States (HTSUS). The merchandise under consideration is described as the “Teen Aviator Tomcat Bed.” The item is a bedframe which includes a headboard, side rails and footboard. The bedframe consists of a plywood frame with exterior side rails and footboard covered with glued on aluminum panels; an upholstered leather headboard accented on three-sides with an aluminum surround; and metal hardware. Nails are used to differentiate the shapes of each panel. The “Teen Aviator Tomcat Bed” is available in twin, full and queen sizes. This item is packaged and shipped in knock-down condition. Company provided information indicates that the cost of the aluminum panels covering the exterior of the bedframe exceeds the cost of the plywood frame and the leather covering of the headboard. In spite of the cost of the aluminum panels exceeding the cost of the other constituent components, we note that the cost of the plywood frame and leather covering of the headboard remain appreciable when compared against the cost of the aluminum panels. In the United States Court of International Trade, The Home Depot, U.S.A., Inc., v. the United States, Slip Op. 06-49, Court No. 00-00061, dated April 7, 2006, the Court considered all factors in evidence to determine essential character and that these factors were to be reviewed as a whole. See Slip Op. 06-49, for a listing of factors reviewed. Consistent with The Home Depot case, we will consider all facts as presented, assign weight to those facts, and if possible decide which of the constituent materials or components impart the essential character to the item referenced above. The bedframe is composed of different components (primarily of aluminum, plywood and leather) and is considered a composite good. The Explanatory Notes (ENs) to the 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. Even with recognizing that the plywood frame and leather covering of the headboard is appreciable to the aluminum panels, it is the aluminum panels covering the side rails and footboard in an aged aluminum finish and multi-riveted construction design (produced by the nails) that creates the visual to one’s eye. Accordingly, the aluminum panels impart the essential character to the finished bed. The applicable subheading for the “Teen Aviator Tomcat Bed” will be 9403.20.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture: Household: Other: 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 https://hts.usitc.gov/current. Company provided information indicates extensive use of wood in all of the essential structural components of the bed, and as such the “Teen Aviator Tomcat Bed,” being substantially of wood, regardless of non-wood components such as metal panels and a leather covering, may be subject to Antidumping Duties (AD) under the Department of Commerce case number A-570-890, the investigation for wooden bedroom furniture from China. See “Notice of Amended Final Determination and Antidumping Order in the Antidumping Duty Investigation of Wooden Bedroom Furniture dated February 2, 2005.” Written decisions regarding the scope of AD and Countervailing Duties (CVD) orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce, and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce at http://trade.gov/enforcement/ (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” under “Popular Topics” at the top of the screen), and you can search AD/CVD deposit and liquidation messages using CBP’s 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 neil.h.levy@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division