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HQ 960703




August 26, 1997
CLA-2 RR:TC:TE 960703 jb

TARIFF NO.: 4407.10.0015; 4421.90.9840

Ms. K.I. Muller
Willson International Ltd.
6725 Airport Road, Suite 101
Mississauga, Ontario
L4V 1V2, Canada

RE: Classification of wood boards used in the manufacture of box springs

Dear Ms. Muller:

This is in response to your request, dated May 17, 1997, on behalf of your client, Marks Lumber Limited, for a classification determination under the Harmonized Tariff Schedule of the United States (HTSUS), for what you refer to as "unassembled bed frame components". A specification sheet and color photographs identifying the subject merchandise were submitted to this office for examination.

FACTS:

Although you refer to the wood components as "unassembled bed frame components", this is not an accurate description of the actual merchandise. The wood components, consisting of "side rails", "end rails", "slats" and "filler strips" made of spruce-pine-fir lumber, are actually pre-cut wooden boards used to construct frames for box springs. You state that although these components are shipped to the United States in the exact proportions dedicating them to a given number of complete frames, for ease of transportation and to reduce shipping costs, they will be "packaged by part size" with each package clearly identified.

Based on the specification sheet and color photographs you submitted, it appears that the slats and the filler strips are solid wood boards featuring uniform cross section and square-cut ends. The side rails and end rails feature radius-cut ends, that is, one corner of each end is fully rounded. Four manufacturing processes are mentioned in making the various components: precision end trimming, radius cutting, ripping to specific width size and resawing to thickness. Following importation, the components will be appropriately grouped, with each group then being arranged into the proper configuration and fastened together to form a framework. Subsequently, springs will be placed onto each frame and a textile fabric covering will presumably be added to complete the box spring.

For the purposes of this ruling we will make the following assumptions:

1. the importations will be comprised of various bundles, with each bundle containing numerous identical pieces;

2. all the wood board have square-cut edges;

3. the radius cutting identified as one of the manufacturing processes is only for the side and end rails;

4. the various board exceed 6 mm in thickness.

In your opinion the subject merchandise is classifiable in heading 9403, HTSUS, which provides for other furniture and parts thereof.

ISSUE:

What is the proper classification for the subject merchandise?

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's taken in order.

General Rule of Intepretation 2(a) 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.

Heading 9404, HTSUS, provides for, among other things, mattress supports. It has been Customs position to classify box springs as "mattress supports" in heading 9404, HTSUS, and not as furniture in heading 9403, HTSUS. As such, components of or parts of box springs are not classifiable under a tariff provision for furniture. Furthermore, it is the belief of this office that in the imported condition, the subject merchandise is merely a collection of boards which do not have the essential character of a box spring. GRI 2(a) establishes a two pronged rule for classification purposes. Thus, prior to making a classification determination for this particular article, the following is required as per GRI 2(a): 1) the incomplete or unfinished article must have the essential character of the completed or finished article; 2) a sufficient number or type of elements should be present to constitute a substantially complete but finished article at the time of importation. In the case of the submitted merchandise neither prong of GRI 2(a) is met. It is clear that one of the essential components of a "box spring" are the actual springs. In this case as the springs are not imported with the wood components, the subject merchandise does not have a sufficient number or type of elements required for the finished product at the time of importation.

Chapter 44, HTSUS, provides for, among other things, wood and articles of wood. This chapter is structured so that less processed wood appears at the beginning of the chapter followed by more advanced wood in later headings within the same chapter. Thus, for example, heading 4407, HTSUS, is a general provision for wood that has not been processed in any way, other than provided for under that heading, and heading 4421, HTSUS, is a basket provision for articles of wood that cannot be classified elsewhere in the chapter. The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN) to heading 4407, HTSUS, state in relevant part:

The products of this heading may be planed (whether or not the angle formed by two adjacent sides is slightly rounded during the planing process), sanded, or end-jointed, e.g. finger-jointed (see the General Explanatory Note to this Chapter).

Based on the physical characteristics of the subject merchandise, the proper classification for the wood boards falls within separate headings. The boards with square-cut ends (i.e., slats and filler strips) are classifiable in Heading 4407, HTSUS, which provides for wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6mm, and the boards with the radius-cut ends (i.e., side rails and end rails) are classified in heading 4421, HTSUS, which provides for other (non-enumerated) articles of wood.

HOLDING:

The subject wood boards, with square-cut ends (i.e., slats and filler strips), are classified in subheading 4407.10.0015, HTSUSA, which provides for wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6mm: coniferous: other: not treated: mixtures of spruce, pine and fir ("S-P-F"). The general rate of duty is free.

The subject wood boards, with radius-cut ends (i.e., side rails and end rails), are classified in subheading 4421.90.9840, HTSUSA, which provides for other articles of wood: other: other: other: other. The general rate of duty is 4 percent ad valorem.

Articles classifiable under subheading 4407.10.0015, HTSUSA, which are products of Canada are subject to entry requirements as per the U.S.-Canada Softwood Lumber Agreement of 1996. All invoices of such articles must be annotated with the Canadian province of manufacture. If manufactured in Ontario, Quebec, British Colombia or Alberta, a permit number is required.

In the event it is determined that the imported goods are not being manufactured exactly as described in this ruling, the ruling will not be applicable to those goods. You should also be aware that the facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

Sincerely,

John Durant, Director
Tariff Classification Appeals
Division

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