CLA-2-94:OT:RR:NC:N4:433
Stefani Paolucci
Manager
Delmar International (N.Y.) Inc.
100 Colvin Woods Parkway, Suite 500
Tonawanda, NY 14150
RE: The tariff classification of a daybed frame with its mattress cushions from China.
Dear Ms. Paolucci:
In your letter dated December 13, 2016, on behalf of Peacock Park Design, LLC, you requested a tariff classification ruling. Illustrative literature and product information were provided. Other than identifying that the daybed frame is made of metal, no material breakdown tables for the mattress cushions were provided.
The merchandise concerned is described as a “metal daybed frame with mattress cushions packaged together as a set for retail sale.” The metal daybed frame for commercial purposes is simply known in the trade as a daybed. The mattress cushions consist of a mattress pad, a mattress topper, a tubular pillow and two square throw pillows. The dimensions of the metal frame are 28 inches wide by 72 inches long. The mattress pad is made of five inch thick foam, and the mattress topper is made out of textile fabric, four inches thick, and appears to be stuffed. The mattress pad and mattress topper have no springs and no supports. The metal daybed frame with mattress cushions are primarily used in the home, and moreover the metal daybed frame is not marketed nor sold in the USA without its mattress cushions. No model number or style number or SKU number, or other identifying characteristics such as item name were provided.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods 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.
Legal Note 3 (b) to Chapter 94, HTSUS, provides insight to the proper classification of the merchandise concerned. Legal Note 3 (b) states; “Goods described in heading 9404, entered separately, are not to be classified in heading 9401, 9402 or 9403 as parts of goods.” Upon review of the description provided, the mattress cushions are never sold separately from that of the metal daybed frame, and therefore Legal Note 3 (b) to Chapter 94, HTSUS, is inapplicable. Furthermore, the corollary to Legal Note 3 (b) to Chapter 94 would indicate that the merchandise concerned, being entered together, would be classified as a “bed” in heading 9403, HTSUS, in accordance with GRI 1 of the HTSUS.
In context with GRI 1, at the [sub]heading level of 9403, GRI 6 in conjunction with GRI 3 (b), HTSUS, must be used because of the nature of having a composite or mixed good. Under the principle of GRI 6, “For legal purposes, the classification of goods in the subheading 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.” Further, the principle of GRI 3 (b) “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 merchandise concerned at the [sub]heading level is composed of different components (core components are: daybed frame consisting of metal; mattress pad consisting of foam and textile covering; and mattress topper consisting of stuffing and textile covering) and is considered a composite good. The Explanatory Notes (ENs) to the HTSUS, at 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.
We recognize that no material breakdown tables were provided for the mattress cushions, however in this case it does not affect the essential character outcome. In the opinion of this office the metal daybed frame imparts the essential character to the good, because the daybed made of metal provides the structure and support for the mattress pad and mattress topper; is of significant cost when compared against any single component of the mattress cushions; and is highly ornamental in its scroll-works providing the decorative appeal to the consumer.
In the event that the mattress cushions are imported separately from that of its metal daybed frame, then those cushions will have to be separately classified, and material breakdown tables for those cushions will have to be furnished if seeking a binding ruling.
The applicable subheading for the metal daybed frame with mattress cushions, the daybed, will be 9403.20.0018, 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.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division