CLA 2-94:OT:RR:NC:N4:463
Grace R. Weaver
Vanguard Furniture
109 Simpson Street
Conover, NC 28613
RE: The classification of three upholstered bedframes from in China
Dear Ms. Weaver:
This is in reply to your letter dated March 21, 2022, requesting a tariff classification for three upholstered bedframes made in China. In lieu of samples, illustrative literature and product descriptions were provided.
The subject articles are three king-size bedframes. Their descriptions and images are provided below. (The bedframes are imported without the displayed mattresses, pillows and other bedding.)
Article 1, model G9529KHF-P, measures 83" (W) x 90" (L) x 67" (H), weighs 285 lbs., and is composed of a wooden frame covered in man-made fiber (MMF) fabric. See image below:
Article 2, model GWL521K-P, measures 84" (W) x 94" (L) x 62.5" (H), weighs 140 lbs., and is composed of a wooden frame covered in a tufted leather and PVC-coated fabric. See image below:
Article 3, model G554CKPF-P, measures 83" (W) x 92" (L) x 66" (H) and is composed of a wooden frame covered in tufted man-made fiber (MMF) fabric and accented with a mica artisan mirror veneer around the headboard. See image below:
In your request letter, you state that the essential character of each of the three bedframes is imparted by the upholstery. We disagree.
Classification under the Harmonized Tariff System 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 (together known as legal notes). If 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 are then applied in order.
In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and coding System, which constitutes the official interpretation of the Harmonized System at the international level, may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading and are generally indicative of the proper interpretation of the HTSUS. The ENs to Chapter 94 of the HTSUS state, in relevant part, that the term “furniture” means: “(A): 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…. Similar articles (seats, chairs, etc.) for use in gardens, squares, promenades, etc., are included in this category.” The subject bedframes meet this definition of furniture.
The subject bedframes are made of different components (wood, metal, leather and fabric), and are considered composite goods. EN VIII to General Rule of Interpretation (GRI) 3(b) provides that: “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, 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.
Upon review of relevant factors, this office finds that the wood components impart the essential character to the three bedframes. Although upholstery covers nearly all of the bedframes’ exposed surfaces and contributes to their visual appeal, the greater weight, cost and functionality is provided by their wooden frames. This position is supported by New York Ruling Letters N315800, N220458 and N058960, three rulings in which CBP determined that the essential character of upholstered bedframes was imparted by their wooden frames and not the upholstery.
By application of GRI 3(b), the applicable subheading for article 1, the G9529KHF-P bed, article 2, the GWL521K-P bed, and article 3, the G554CKPF-P bed will be 9403.50.9045, HTSUS, which provides for “Other furniture and parts thereof: Wooden furniture of a kind used in the bedroom: Other: Beds: Other.” The general rate of duty will be free.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 the World Wide Web at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9403.50.9045, HTSUS, unless specifically excluded, are subject to an additional 25% ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 9403.50.9045, HTSUS, listed above.
You inquired whether these articles were subject to antidumping or countervailing duties (AD/CVD). The merchandise in question may be subject to antidumping duties and countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact them at https://trade.gov/enforcement/ (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 https://www.usitc.gov/trade_remedy/documents/orders.xls, and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at https://aceservices.cbp.dhs.gov/adcvdweb.
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 Seth Mazze at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division