CLA-2-94:OT:RR:NC:N4:433
Cheryl Spears
Customs Broker
USG Logistics, Inc.
70 E. Sunrise Highway, Suite 412
Valley Stream, NY 11581
RE: The tariff classification of a bed-base from China.
Dear Ms. Spears:
In your letter dated June 4, 2014, on behalf of Olollo Inc., you requested a tariff classification ruling. Photos and a schematic were submitted.
Review of the photos and schematic for the bed-base indicates that the merchandise concerned consists of solid oak wood, solid white oak wood and oak veneers over plywood, having four, black powder-coated metal feet. Photos indicate wood cross-slats, horizontally and vertically, within the frame of the bed-base, two additional wood support feet symmetrically positioned under the frame of the bed-base, and an underlying box-frame placed between each of the metal feet of the bed-base. The bed-base has no moving parts. The bed-base is assembled in two halves with wood dowels used for alignment and connecting of the two halves. Nothing in the photos and schematic suggest that the bed-base is or acts like a futon wooden frame, also known as a futon wooden base.
You indicate that, per your understanding, the bed-bases of the merchandise concerned are being imported in two separate boxes, for ease of shipment. Under the General Rules of Interpretation (GRIs) to the Harmonized Tariff Schedule of the United States (HTSUS), at GRI 2 (a), when components in unassembled or disassembled condition (incomplete or unfinished condition too) are exported on one shipment, even in separate boxes, and have the essential character of the completed good, the classification of the good is that of the completed article. Internet research indicates that the bed-bases of the merchandise concerned are a type of platform bed that can support a mattress, without a foundation (having springs or solid), directly onto their wooden surface. Accordingly, the bed-bases of the merchandise concerned have the essential character of a platform bed, and are classifiable in heading 9403, HTSUS.
It is further indicated, that the bed-bases of the merchandise concerned are intended for hotel use. Whether for hotel use or private dwelling, the bed-bases are still considered platform beds in their imported condition, provided that in two separate boxes amount to one article having the essential character of the finished or completed platform bed. In its simplest of definition: a {bedroom} is a room for sleeping in, and as such, the merchandise concerned, being that of a bed, would fall under the subheading for “wooden furniture of a kind used in the bedroom” classifiable in subheading 9403.50, HTSUS.
The applicable subheading for the platform bed, shipped in two separate boxes and in equal quantities, in unassembled or disassembled or in incomplete or unfinished condition, 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: 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/.
The bed-bases of the merchandise concerned, having the essential character of platform beds from China may be subject to Antidumping Duties (AD). Specifically, wooden bedroom furniture from China, under the Department of Commerce case number A-570-890, is subject to AD. Written decisions regarding the scope of AD orders and Countervailing Duties (CVD) are issued by the Import Administration in the Department of Commerce, and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/.
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 E-mail address: [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division