CLA-2-44:OT:RR:NC:3:230
Mr. Robert Doyle
Affiliated Customs Brokers, Ltd.
411, rue des Récollets
Montréal, Québec H2Y 1W3
CANADA
RE: The tariff classification of unassembled flat frames for box springs from Canada
Dear Mr. Doyle:
In your letter, dated October 3, 2016, you requested a binding tariff classification ruling on behalf of your client, BarretteWood, Inc. The request was returned to you for additional information, which was received by this office on December 1, 2016. The ruling was requested on unassembled flat frames for mattress box springs. Product information and samples were submitted for our review and will be retained for reference.
When assembled, the flat frame forms a single platform, or part, of a mattress box spring. The box spring will be assembled from multiple wooden platforms, wooden supports, and a metal spring grid. The unassembled flat frame consists of five wooden components that will be imported cut to shape. The components are ready for assembly and will be imported with the precise number of metal fasteners required for assembly. The wooden components are constructed as described below:
A generally rectangular piece of a mixture of spruce, pine, and fir woods (SPF), measuring approximately 1 1/8” wide by 5/8” thick (1” x 1 1/2" x 32 1/2" nominal). The longitudinal corners of the board are somewhat rounded (identified as “easy-edge”) as a result of the planing of the faces and edges of the board. This board functions as a latitudinal support at the end of the flat frame.
A generally rectangular piece of SPF wood measuring approximately 2 1/4” wide by 5/8” thick (1” x 3” x 76 1/2" nominal). The longitudinal corners of the board are rounded with an “easy-edge”. The board functions as a longitudinal support running along the center of the flat frame.
A board measuring approximately 3 3/8” wide by 5/8” thick (1” x 4” x 37 1/2" nominal). This board has two corners (on the same side of the board) which have been cut into a semi-circular curve, i.e., radius-cut. The two board ends have also been radius-cut; the radius curve runs the length of the board end. The longitudinal corners of the board are rounded with an “easy-edge”. This board functions as the latitudinal ends of the flat frame.
A board measuring approximately 2 1/4” wide by 5/8” thick (1” x 3” x 79” nominal). This board has two radius-cut corners, like board #3, and the longitudinal corners of the board are rounded with an “easy-edge”. This board functions as the longitudinal ends of the flat frame.
A board measuring approximately 2 3/8” wide by 5/8” thick (1” x 3” x 37” nominal). This board has radius-cut ends, and the longituduinal corners of the board are rounded with an “easy-edge”. The the board ends are continuously shaped throughout their length with the radius cuts. This board functions as the latitudinal support slats that are placed at regular intervals along the length of the flat frame.
In your letter, you state that the unassembled flat frame is a part of a box spring, and that, in itself, is considered to be an article. Therefore, in accordance with General Rule of Interpretation 2(a), which states:
Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.
you suggest that, as an unassembled article, the flat frame is classifiable under 4421.90.9780, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. While the pieces of the flat frame do assemble to form a unit, the unit itself is merely a part of an article, a box spring. Therefore, the flat frame, in and of itself is not an article, but merely a part of an article. Therefore, the components of the flat frame will be classified separately.
The applicable subheading for the parts #1 and #2 will be 4407.10.0115, HTSUS, which provides for Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm: Coniferous: Other: Not treated: Mixtures of spruce, pine, and fir ("S-P-F"). The rate of duty will be free.
The applicable subheading for parts #3 and #4 will be 4421.90.9780, HTSUS, which provides for Other articles of wood: Other: Other: Other: Other. The rate of duty will be 3.3 percent ad valorem.
The applicable subheading for part #5 will be 4409.10.0500, HTSUS, which provides for Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, molded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed: Coniferous: Wood continuously shaped along any of its ends, whether or not also continuously shaped along any of
its edges or faces, all the foregoing whether or not planed, sanded or end-jointed. The rate of duty will be 3.2 percent ad valorem.
In addition, articles classifiable under subheading 4407.10.0115 and 4409.10.0500, HTSUS, exported from any country (including Canada) into the United States are subject to special entry requirements based on the “Softwood Lumber Act of 2008.” The interim amendments to Parts 12 and 163 of title 19 of the Code of Federal Regulations (19 CFR Parts 12 and 163) establish special entry requirements applicable to shipments of softwood lumber products exported from any country into the United States. (Softwood Lumber Act of 2008, Title VIII of the Tariff Act of 1930 as added by section 3301 of Title III, Subtitle D, of the Food, Conservation, and Energy Act of 2008 (Public Law 110-246)).
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 Laurel Duvall at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division