CLA-2-94:OT:RR:NC:N4:433
Heather C. Litman
Grunfeld, Desiderio, Lebowitz, Silverman, & Klestadt LLP
599 Lexington Avenue, Floor 36
New York, NY 10022
RE: The tariff classification of travel bed from China.
Dear Ms. Litman:
In your letter dated March 19, 2018, you requested a tariff classification ruling on behalf of your client, Intex. Illustrative literature and a sample were submitted.
Reference number 60700-0050007 is the Intex® “Kidz Travel Bed Set.” The item consists of a separately inflatable frame, inflatable mattress and hand pump. The frame and mattress are made of polyvinyl chloride (PVC), portions of which are coated with a textile flocking. The frame is 66 inches long, 10 inches high and 42 inches wide, and functions as an enclosure mechanism to secure a young child in the bed. The mattress is designed to fit inside the frame, is removable allowing for the use of standard crib sheets, and is 52 inches long, 4 inches high and 28 inches wide. The “Kidz Travel Bed Set” is designed to be used as a temporary sleeping solution to be placed on the floor or ground, and is for young children three to six years old. This item is marketed on the packaging box as “the perfect kids bed for trips, sleepovers and camping.”
The General Explanatory Notes (ENs) to Chapter 94 of the Harmonized Tariff Schedule of the United States (HTSUS), state, in relevant part, with regard to the meaning of furniture, at (A): For the purposes of this Chapter, the term “furniture” means: Any “movable” articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafés, restaurants, laboratories, hospitals, dentists, surgeries, etc., or ships, aircraft, railway coaches, motor vehicles, caravan-trailers or similar means of transport. (It should be noted that, for purposes of this Chapter, articles are considered to be “movable” furniture even if they are designed for bolting, etc., to the floor, e.g., chairs for use on ships). Similar articles (seats, chairs, etc.) for use in gardens, squares, promenades, etc., are included in this category.
Consistent with New York rulings NY K81621 dated December 9, 2003; N018156 dated October 15, 2007; N039360 dated September 25, 2008; and N036375 dated August 29, 2008 – The “Kidz Travel Bed Set” is classifiable within the furniture provision of heading 9403, HTSUS. Also, see Headquarters ruling H265674 dated November 20, 2017.
You indicate that the proper classification should be subheading 9403.70.8015, HTSUS, the provision for furniture made of plastics for use in one’s household. However, the marketing information on the packaging box indicates to the otherwise, along with the name of the product “Kidz Travel Bed” being reflective of other uses beyond one’s household, and as such the merchandise concerned is classifiable in subheading 9403.70.8031, HTSUS, the residual provision for furniture made of plastics, other.
The applicable subheading for reference number 60700-0050007, the “Kidz Travel Bed Set,” will be 9403.70.8031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastics: 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