CLA-2-94:OT:RR:NC:N4:433
Steven A. Cohen
Director
American Signature Inc.
4300 E 5th Avenue
Columbus, OH 43219
RE: The tariff classification of adjustable bed bases from China.
Dear Mr. Cohen:
In your letter dated July 19, 2013, you requested a tariff classification ruling. Illustrative literature was submitted. All of the depicted photos indicate a mattress over a metal frame. No material breakdown was provided for the mattresses. As such, this ruling will only address the classification of the metal frames for the beds, without their mattresses.
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 applicable subheading for the metal frames used for the “rize Adjustable Bed Series,” will be 9403.90.8041, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other: Other: Other: Of metal: 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,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division