OT:RR:CTF:CPMMA H294085 AJK
TARIFF NO: 9403.20.0035
Mr. Steven A. Cohen
Director
American Signature Inc.
4300 E 5th Avenue
Columbus, OH 43219
RE: Revocation of NY N244209; Modification of NY N284490; Classification of Mechanically Adjustable Bed Base
Dear Mr. Cohen:
This letter is in reference to your New York Ruling Letter (NY) N244209, dated August 16, 2013, concerning the tariff classification of mechanically adjustable bed bases. In
NY N244209, U.S. Customs and Broder Protection (CBP) classified the merchandise in subheading 9403.90.8041, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which is the provision for metal parts of furniture. We have reviewed the aforementioned ruling and have determined that the classification of mechanically adjustable bed bases in subheading 9403.90.8041, HTSUSA, was incorrect.
We have also reviewed NY N284490, dated April 4, 2017, concerning the tariff classification of a mechanically adjustable bed base in subheading 9403.50.9045, HTSUSA, which provides for wooden bedroom furniture, and have determined that the ruling was incorrect. For the reasons set forth below, we revoke one ruling letter and modify one ruling letter.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. § 1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat. 2057), a notice of the proposed action was published in the Customs Bulletin, Volume 55, No. 43, on November 3, 2021. One comment was received in response to this notice.
FACTS:
The subject merchandise was described in NY N244209 as follows:
Illustrative literature describes the merchandise as the “rize Adjustable Bed Series.” This series consist of: (1) the {classic} adjustable motion power base, (2) the {relaxer} adjustable motion power base, and (3) the {contemporary} adjustable motion power base.
Additional product information provided by means of the internet for the “rize Adjustable Bed Series” indicates: the classic features a steel leg balance support frame, and has a hard-wire remote control allowing for upper and lower body positioning; the relaxer features a steel leg balance support frame with locking rolling casters, and has a wireless hand remote control allowing for the elevating of one’s head and feet, three pre-set memory positioning, one touch auto-flat positioning and two-zone body massage with variable styles; and the contemporary features a steel leg balance support frame with locking rolling casters, modern modular (cushion/comfort) deck support, and has a wireless hand remote control allowing for multiple support preferences, four pre-set memory positioning, one touch auto-flat positioning and two-zone body massage with variable styles.
The subject merchandise was described in NY N284490 as follows:
Item M9X632 is identified as the “Queen Adjustable Base.” The item is a powered adjustable bed base, which consists of a foam frame that is covered over in non-woven grey mesh and is supported on metal legs. This item measures 59.06 inches wide (from side to side) by 78.74 inches long (from foot to head) by 14.96 inches high.
Moreover, we found additional information regarding the merchandise in NY N284490 by the means of the internet. The merchandise is composed of fabric, foam, electrical components, packaging, plastic, steel, and wood. In terms of value, the electrical components compose 45 percent, and the steel part comprises 32 percent of the merchandise. In terms of weight, however, the steel part predominates by 53 percent and the wood composes 23 percent of the product.
ISSUES:
Whether the mechanically adjustable bed bases are classified in subheading 9403.90.8041, HTSUSA, as parts of furniture.
If not parts of furniture, whether the essential character of the merchandise is imparted by the steel component in subheading 9403.20.0035, HTSUSA, as metal furniture, or by the wooden slats in subheading 9403.50.9045, HTSUSA, as wooden bedroom furniture.
LAW AND ANALYSIS
Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
GRI 3(b) states, in pertinent part:
Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
* * * * * *
The HTSUS provisions at issue are as follows:
9403: Other furniture and parts thereof:
9403.20.00: Other metal furniture
Household:
Other:
9403.20.0035: Mechanically adjustable bed or mattress base, not foldable, having the characteristics of a bed or bed frame, of a width exceeding 91.44 cm, of a length exceeding 184.15 cm, and of a depth exceeding 8.89 cm
9403.50: Wooden furniture of a kind used in the bedroom:
Other:
9403.50.90: Other
9403.90: Parts:
Other:
9403.90.80: Other
Note 2 to chapter 94, HTSUS, provides, in pertinent part:
2. The articles (other than parts) referred to in headings 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground.
* * * * * *
The Harmonized Commodity Description and Coding System (HS) Explanatory Notes (ENs) constitute the official interpretation of the HS. While not legally binding or dispositive, the ENs provide a commentary on the scope of each heading of the HS at the international level and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127 (Aug. 23, 1989).
ENs to GRI 3(b) provides as follows:
(VIII) The factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.
The General EN to chapter 94 provides, in pertinent part:
For the purposes of this Chapter, the term “furniture” means:
Any “movable” articles (not included under other more specific headings of the
Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafés, restaurants, laboratories, hospitals, dentists’ surgeries, etc., or ships, aircraft, railway coaches, motor vehicles, caravan-trailers or similar means of transport. (It should be noted that, for the purposes of this Chapter, articles are considered to be “movable” furniture even if they are designed for bolting, etc., to the floor, e.g., chairs for use on ships). Similar articles (seats, chairs, etc.) for use in gardens, squares, promenades, etc., are also included in this category.
The Parts EN to chapter 94 provides, in pertinent part:
This Chapter only covers parts, whether or not in the rough, of the goods of headings 94.01 to 94.03 and 94.05, when identifiable by their shape or other specific features as parts designed solely or principally for an article of those headings.
EN 94.03 provides, in pertinent part, as follows:
The heading includes furnitures for:
Private dwellings, hotels, etc., such as : … beds (including wardrobe beds, camp-beds, folding beds, cots, etc.)….
* * * * * *
Whether the mechanically adjustable bed bases are classified in subheading 9403.90.8041, HTSUSA, as parts of furniture.
There is no dispute that the mechanically adjustable bed bases are furniture or parts thereof classified in heading 9403, HTSUS, which includes beds. See EN 94.03. The General EN to chapter 94 explains that “furniture” means any movable articles that are designed to be placed on the floor or ground and are used, mainly with a utilitarian purpose, to equip private dwellings. Note 2 of chapter 94 states that heading 9403, HTSUS, includes articles and parts that are designed to be placed directly on the floor or ground only. In the instant case, the mechanically adjustable bed bases are utilized to place mattresses on top of the bed bases and are placed directly on the floor to furnish bedrooms. Accordingly, the subject merchandise constitutes furniture, not parts thereof, within the scope of HTSUS.
In NY N244209, CBP classified the mechanically adjustable bed bases under subheading 9403.90.80, HTSUS, as parts of furniture. This classification, however, was incorrect. The Parts EN to chapter 94 provides that “[chapter 94] only covers parts … of the goods of heading[] … 94.03 …, when identifiable by their shape or other specific features as parts designed solely or principally for an article of those headings.” The mechanically adjustable bed bases, however, are imported as complete articles and thus, are not identifiable as parts. Therefore, the mechanically adjustable bed bases are, prima facie, classified in heading 9403, HTSUS, as beds.
If not parts of furniture, whether the essential character of the merchandise is imparted by the metal component in subheading 9403.20.0035, HTSUSA, as metal furniture, or by the wooden slats in subheading 9403.50.9045, HTSUSA, as wooden bedroom furniture.
The mechanically adjustable bed bases are composite goods that are composed of various components, including fabric, steel, wood, plastic, and electrical components. Accordingly, the classification of the merchandise is determined by the application of GRI 3(b), which applies to composite goods. To classify under GRI 3(b), CBP must identify the component of the subject merchandise that imparts the essential character of the merchandise. “The ‘essential character’ of an article is ‘that which is indispensable to the structure, core or condition of the article, i.e., what it is.’” Structural Industries v. United States, 360 F. Supp. 2d 1330, 1336 (Ct. Int’l Trade 2005). Generally, the physical measures of bulk, quantity, weight or value are considered to determine the constituent material that imparts the essential character of the merchandise. See ENs to GRI 3(b). Accordingly, the classification of the merchandise is determined by the heading in which the component that imparts the essential character is classified.
In the instant case, the steel part of the mechanically adjustable bed bases unequivocally predominates by role, weight, and value. First, the steel component forms the legs and frames of the bed bases, which provide support and structure of the merchandise. Absent the steel part, the merchandise would be rendered useless as it would not be able to perform the functions of a bed base—to support a mattress and equip bedrooms. Because the steel legs and frames are the parts that establish the structure and functionality of the bed bases, they are essential to the role of the merchandise. Second, the steel component predominates by weight. In regard to the merchandise in NY N284490, the steel component outweighs all other materials as the weight of the steel comprises 53 percent of the total weight. In addition, the value of the steel is the highest among the primary components. In NY N284490, the electrical components compose 45 percent of the total value whereas the steel part comprises 32 percent only. As such, the electrical components have the de facto highest value. In relation to the merchandise as furniture, however, the electrical components are mere ancillary parts because the mechanical adjustment and other mechanical features of the merchandise do not effectively contribute to the furniture’s utilitarian purpose to equip private dwellings. Thus, when deducing the value of the electrical components, the steel part predominates by value in addition to the weight of the merchandise. Although a comprehensive list of components was not provided in NY N244209, the description of the merchandise therein demonstrates that the components of the bed bases are substantially similar to those described in NY N284490. Hence, the essential character of the mechanically adjustable bed bases is imparted by the steel component.
According to the steel part, which imparts the essential character of the merchandise, the mechanically adjustable bed bases are classified in subheading 9403.20.00, HTSUS, as metal furniture—specifically, in subheading 9403.20.0035, HTSUSA, which provides for “[m]echanically adjustable bed or mattress base” and wholly describes the entire subject merchandise as mechanically adjustable bed base. In NY N312925, dated July 29, 2020, CBP classified a substantially similar item, which consisted of metal, plastic and textile, in subheading 9403.20.0035, HTSUSA, as mechanically adjustable bed base. Analogous to the instant case, we found that the metal component imparted the essential character of the merchandise because it predominated by value and provided the structure, shape, and functionality of the merchandise. Accordingly, the instant mechanically adjustable bed bases are classified in subheading 9403.20.0035, HTSUSA.
Pursuant to GRI 3(b), the mechanically adjustable bed base is classified in heading 9403, HTSUS, as “[o]ther furniture and parts”.
As noted above, we received one comment in response to the notice of the proposed revocation. The comment was submitted in support of the modification of NY N284490, as the commenter agrees that the mechanically adjustable bed base is properly classified in subheading 9403.20.0035, HTSUSA.
HOLDING:
By application of GRI 3(b), the mechanically adjustable bed base is classified in heading 9403, HTSUS, specifically subheading 9403.20.0035, HTSUSA, which provides for “[o]ther furniture and parts thereof: [o]ther metal furniture: [h]ousehold: [m]echanically adjustable bed or mattress base, not foldable, having the characteristics of a bed or bed frame, of a width exceeding 91.44 cm, of a length exceeding 184.15 cm, and of a depth exceeding 8.89 cm”. The 2021 column one, general rate of duty is free.
Duty rates are provided for your convenience and subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at www.usitc.gov.
EFFECT ON OTHER RULINGS:
NY N244209, dated August 16, 2013, is hereby revoked. In addition, NY N284490, dated April 4, 2017, is modified.
Sincerely,
Allyson Mattanah for
Craig T. Clark, Director Commercial and Trade Facilitation Division
CC: Ms. Jill A. Cramer
Mowry & Grimson, PLLC
5335 Wisconsin Avenue NW
Suite 810
Washington, DC 20015