CLA-2 RR:TC:MM 958754 MMC
Port Director
U.S. Customs Service
200 St Paul Place
Baltimore, MD 21202
RE: Protest 1303-95-100266; Rollaway Beds; EN GEN 3(b), EN
3(b)(VIII), 94.03; HRL 957246, 956021
Dear Port Director:
The following is our response to Protest 1303-95-100266
concerning your actions in classifying and assessing duty on
rollaway beds, under the Harmonized Tariff Schedule of the United
States (HTSUS). Literature containing pictures of the subject
articles was submitted for our review.
FACTS:
The subject articles are rollaway beds. They are composed
of a 1" steel tubing frame and 5" thick spring mattress. They
are sold in 3 different widths, 30", 39" and 48". Each frame and
mattress is sold to the ultimate consumer together in one carton.
Protestant entered the beds under subheading 9404.29.90,
HTSUS, as other mattresses. The entries were liquidated on April
14, 1995, under subheading 9403.20.00, HTSUS, as other metal
furniture. A protest was timely filed on June 15, 1995. When
entered, protestant asserted the rollaway beds were a composite
good with the mattress providing the essential character.
Protestant now asserts that the article is not a composite good,
therefore, the mattress and metal frame should be classified
separately. The subheadings under consideration are as follows:
9403.20.00 Other furniture and parts thereof: Other
metal furniture......................2.4%
9404 Mattress supports; articles of bedding and similar
furnishing (for example, mattresses, quilts,
eiderdowns, cushions, pouffes and pillows) fitted with
springs or stuffed or internally fitted with any
material or of cellular rubber or plastics, whether or
not covered
9404.10.00 Mattress
supports.............................................................................2.4%
9404.29.90 Of other materials:
Other...................................................................6%
ISSUE:
Whether the rollaway bed is a composite article? Is it
classifiable as other metal furniture, a mattress or mattress
support under the HTSUS?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's). GRI
1 provides that classification is determined according to the
terms of the headings and any relative section or chapter notes.
GRI 6 provides that for legal purposes, the classification of
goods in the subheadings of a heading shall be determined
according to the terms of those subheadings and any related
subheading notes and, mutatis mutandis, to the above rules, on
the understanding that only subheadings at the same level are
comparable. For the purposes of this rule, the relative section,
chapter and subchapter notes also apply, unless the context
otherwise requires.
In understanding the language of the HTSUS, the Explanatory
Notes (ENs) of the Harmonized Commodity Description and Coding
System may be utilized. The ENs, although not dispositive, or
legally binding, provide a commentary on the scope of each
heading, and are generally indicative of the proper
interpretation of the HTSUS. See, T.D. 89-90, 54 Fed. Reg.
35127, 35128 (August 23, 1989). EN IX to GRI 3(b) , pg. 4,
states, in pertinent part, that:
(IX) For purposes of this Rule, composite goods made up of
different components shall be taken to mean not only
those in which the components are attached to each
other to form a practically inseparable whole but also
those with separable components, provided these
components are adapted one to the other and are
mutually complementary and that together they form a
whole which would not normally be offered for sale in
separate parts.
EN IX to GRI 3(b) also sets forth two examples of articles
regarded as composite goods:
1) Ashtrays consisting of a stand incorporating a
removable ash bowl;
2) Household spice racks consisting of a specially
designed frame (usually of wood) and an appropriate number
of empty spice jars of suitable shape and size.
The EN to GRI 3(b) include as composite goods components which
are attached to one another so as to form a whole, as well as
those components which are separable so long as they are
"mutually complementary," "form a whole" and would "not normally
be offered for sale in separate parts." In determining whether
the subject articles meet the definition of "composite good," we
applied the criteria set forth in EN IX to GRI 3(b) to the
subject rollaway beds.
The mattress and frame are not attached to one another. We
must, however, further examine the merchandise to determine
whether the articles are "mutually complementary," "form a whole"
and whether the goods would "not normally be offered for sale in
separate parts." With regard to the first criterion, we believe
the submitted literature indicates that the frame is specially
shaped or fitted for the mattress. Additionally, the mattress
and frame are sold for the purpose of being used together.
Moreover, the function of the mattress as it relates to the metal
frame is analogous to the spice jar/rack exemplar of composite
goods set forth in the EN to GRI 3(b). Furthermore, Headquarters
Ruling Letter (HRL) 957246, dated March 29, 1995, states that:
"the phrase would not normally be sold in separate
parts' does not refer to how the components are
actually marketed. Rather, it pertains to whether the
components would normally or principally be sold
independently of one another."
Mattresses are not normally sold without a frame. Catalogs as
well as retail displays indicate that, in a significant number of
instances, mattresses and frames are sold together to a consumer.
We find this persuasive evidence that mattresses and frames are
normally sold together. For the reasons stated the rollaway bed
is considered a composite article. This finding is consistent
with HRL 956021 dated July 8, 1994, which determined that a
travel and trundle youth bed consisting of a nylon bed, vinyl-covered mattress, fitted cotton sheet and carrying case, was a
composite good.
Because the rollaway bed is a composite article the two
component parts (frame and mattress) will not be classified
separately, but rather together, as one whole article. EN 94.03
p. 1578-79, states, in pertinent part, that:
...The heading includes furniture for:
(1) Private dwellings, hotels, etc., such as: cabinets,
linen chests, bread chests, log chests; chests of drawers,
tallboys; pedestals, plant stands; dressing-tables; pedestal
tables; wardrobes, linen presses; hall stands, umbrella
stands; side-boards, dressers, cupboards; food-safes;
bedside tables; beds (including wardrobe beds, camp-beds,
folding beds, cots, etc.); needlework tables; foot-stools,
fire screens; draught-screens; pedestal ashtrays; music
cabinets, music stands or desks; play-pens; serving trolleys
(whether or not fitted with a hot plate)... (emphasis added)
The rollaway beds are provided for by name under heading 9403,
HTSUS.
Classification to the 8 digit level requires that we
determine the essential character of the rollaway beds. EN
3(b)(VIII) (p. 4) states that:
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.
We find that the essential character of the rollaway beds is
imparted by its metal frame. They give the bed its support and
makes up the major portion of its weight. Additionally, it is
the portion which creates the folding and rolling functions.
Therefore, we find that the rollaway beds are specifically
provided for under subheading 9403.20.00, HTSUS, as other metal
furniture.
HOLDING:
The protest is DENIED. The rollaway bed, is a composite
good classifiable under subheading 9403.20.00, HTSUS, which has a
column one duty rate of 2.4% ad valorem.
In accordance with section 3A(11)(b) of Customs Directive
099 3550-065, dated August 4, 1993, Subject: Revised Protest
Directive, this decision should be mailed by your office to the
Protestant no later than 60 days from the date of this letter.
Any reliquidation of the entry in accordance with this decision
must be accomplished prior to the mailing of the decision. Sixty
days from the date of this decision, the Office of Regulations
and Rulings will take steps to make the decision available to
Customs personnel via the Customs Rulings Module in ACS and to
the public via the Diskette Subscription Service, Freedom of
Information Act and other public access channels.
Sincerely,
John Durant, Director
Tariff Classification Appeals
Division