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HQ 960768




October 23, 1997
CLA-2 RR:TC:TE 960768 jb

CATEGORY: CLASSIFICATION

TARIFF NO.: 4409.10.9040; 4421.90.9840

Mr. James F. Morgan
F.W. Meyers & Co., Inc.
2600 Cabover Drive, Suite A
Hanover, Maryland 21076

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

Dear Sir:

This is in response to your request, dated June 25, 1997, on behalf of your client, Donohue Forest Products, Inc., for a classification determination under the Harmonized Tariff Schedule of the United States (HTSUS), for what you refer to as "box spring wooden frame components", futons and Swedish shelving components. As a classification determination with respect to the futons and the Swedish shelving components was issued by our New York office (NY B87641, dated July 21, 1997), this ruling will address itself only to the box spring wooden frame components. A specification sheet and letters from your client's customers referring to this merchandise as "bed frame kits" or "bed frame components" 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", "center supports", "top rails", "end fillers" and "center rails" made of spruce-pine-fir lumber, are actually pre-cut wooden boards used to construct frames for box springs. You state that the components undergo the requisite manufacturing process so that your client may supply packaged kits of components pre-machined to exact sizes and forms within specific tolerances so that they can be readily assembled into a finished frame without any further processing.

Based on the specification sheet, it appears that the center supports, end fillers and center rails are wood boards featuring square-cut ends and at least one continuously rounded edge. The side rails and top rails feature radius-cut ends, that is, one corner of each end is fully rounded. Some of the manufacturing processes mentioned in making the various components include precision end trimming and radius cutting. You state that once the components are completed they are assembled into bundles of specific numbers that correspond to the kit assembly requirements. However, it is not clear from this statement whether this implies that each bundle will consist of the various boards required for one frame or that each bundle will contain numerous identical pieces.

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 Interpretation 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 unfinished 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. Heading 4409, HTSUS, 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 or faces, whether or not planed, sanded or finger-jointed. The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN) to heading 4409, HTSUS, state in relevant part:

This heading covers timber, particularly in the form of boards, planks, etc., which after sawing or squaring, has been continuously shaped along any of its edges or faces either to facilitate subsequent assembly or to obtain the mouldings or beadings described in Item (4) below, whether or not planed, sanded or end-jointed, e.g. finger-jointed (see the General Explanatory Note to this Chapter). Continuously shaped wood covers both products with a uniform cross-section throughout the length and products having a repetitive design in relief.

The EN to heading 4421, HTSUS, state in relevant part:

This heading covers all articles of wood manufactured by turning or by any other method, or of wood marquetry or inlaid wood, other than those specified or included in the preceding headings and other than articles of a kind classified elsewhere irrespective of their constituent material (see, for example, Chapter Note 1).

Based on the physical characteristics of the subject merchandise, the proper classification for the wood boards falls within separate headings. The boards with the continuously shaped edges (i.e., center supports, end fillers and center rails) are classifiable in heading 4409, 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 or faces, whether or not planed, sanded or finger-jointed. The boards with the radius-cut ends (i.e., side rails and top rails) are classified in heading 4421, HTSUS, which provides for other (non-enumerated) articles of wood.

HOLDING:

The subject wood boards with continuously shaped edges (i.e., center supports, end fillers and center rails) are classified in subheading 4409.10.9040, HTSUSA, 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 or faces, whether or not planed, sanded or finger-jointed: coniferous: other: other. The applicable general rate of duty is free.

The subject wood boards, with radius-cut ends (i.e., side rails and top 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 4409.10.9040, 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
Commercial Rulings Division

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