In the Nov. 3, 2021, Customs Bulletin and Decisions, U.S. Customs and Border Protection proposed to reclassify a mechanically adjustable bed base as metal furniture under HTSUS 9403.20.0035 (duty-free) rather than as furniture parts under HTSUS 9403.90.8041 (duty-free) or wooden bedroom furniture under HTSUS 9403.50.9045 (duty-free).
CBP explains that (1) the items at issue are imported as complete articles and are thus not identifiable as parts and (2) their essential character is imparted by their metal components, which predominate by role, weight, and value, rather than by their wooden slats.
Ruling NY N244209 would be revoked, and ruling NY N284490 would be modified, to reflect this change. Comments on this proposal are due no later than Dec. 3.
For more information on how to seek or utilize classification and other rulings, please contact attorney Deb Stern at (305) 894-1007 or via email.
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