CLA-2-94:OT:RR:NC:N4:433
Denise N. Yapp
Imports Entry/Classification Coordinator
Ashley Furniture Industries, Inc.
One Ashley Way
Arcadia, WI 54612
RE: The tariff classification of a twin poster bed shipped complete or its headboard, footboard and side rails shipped separately from China.
Dear Ms. Yapp:
This letter replaces the ruling letter we sent to you under file number N216121 issued on June 1, 2012, in which the merchandise concerned was misclassified at the ninth and tenth digit suffix level. The purpose of this replacement letter is to correct the classification of the merchandise concerned. A corrected letter follows.
Illustrative literature and composition breakdowns were provided. When imported complete, the furniture piece is referenced as the B188 Exquisite Twin Poster Bed. The items consist of the following: B188-77 twin poster headboard, B188-74 twin poster footboard, and B188-81 twin poster rails. These items may be shipped together to make a complete bed or shipped separately.
The B188-77 twin poster headboard is constructed of an outer-structure of a cast poly frame and poly-posts with wood cores, and has an inner-structure of a cushion insert covered in faux leather (PU) vinyl with a wood core. Photos indicate that the underlying wood is completely covered by either the poly material or vinyl material.
The B188-74 twin poster footboard is constructed of an outer-structure of a cast poly frame and poly-posts with wood cores, and has an inner-structure of a cushion insert covered in faux leather (PU) vinyl with a wood core. Photos indicate that the underlying wood is completely covered by either the poly material or vinyl material.
The B188-81 twin poster rails (side rails) are constructed of wood.
You suggest that the plastic components impart the essential character of the complete bed, for the wood is completely covered and not visible, and moreover, the headboard and footboard feature detailed and ornate designs which are key selling features of the bed. It is your position that the completed bed is classified in subheading 9403.70.8015 of the Harmonized Tariff Schedule of the United States (HTSUS), which provides for furniture made of plastic.
The Exquisite Twin Poster Bed when imported complete as a bed or shipped separately as a headboard and footboard, are composed of different components (wood, plastic {acrylic}, faux leather, etc.) and are considered composite goods. The Explanatory Notes 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.
Upon review of relevant essential character factors, we are of the opinion that the wood imparts the essential character to the completed bed, and the headboard and footboard when shipped separately. The following essential character factors were examined: (1) the weight and cost of the underlying wood, acrylic outer-coverings and faux leather inserts; (2) the underlying structural forms and shapes of the headboard and footboard; and (3) the physical appearance of the Exquisite Twin Poster Bed when imported complete or when the headboard and footboard are shipped separately.
For the headboard the wood components cost more than the acrylic components and significantly weigh more than the acrylic components, and for the footboard the acrylic components cost more, but significantly weigh less than the wood components. Although visually decorative, the faux leather insert does not define the essential character to the merchandise concerned, it merely embellishes the headboard and footboard. Acknowledging that the headboard and footboard have detailed and ornate designs covered in acrylic, does not change the fact that the wood components, including the side rails, provide the structure and shape of the Exquisite Twin Poster Bed. The wood components also provide the structure and shape of the headboard and footboard. It is the bulk and weight of the underlying wood that allows for the detailed and ornate designs of the acrylic to be imposed onto the surface of the headboard and footboard. As such, the bed when shipped complete, and the headboard and footboard (unit furniture) when shipped separately, are classified as wooden bedroom furniture in subheading 9403.50, HTSUS.
The applicable subheading for the Exquisite Twin Poster Bed when shipped complete, and the headboard and footboard and side rails when shipped separately, 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/.
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,
Thomas J. Russo
Director
National Commodity Specialist Division