HQ 958754

May 3, 1996

CLA-2 RR:TC:MM 958754 MMC

CATEGORY: Classification

TARIFF NO.: 9403.20.00

Port Director

U.S. Customs Service

200 St Paul Place

Baltimore, MD 21202

RE: Protest 1303-95-100266; Rollaway Beds; EN GEN 3(b), EN

3(b)(VIII), 94.03; HRL 957246, 956021

Dear Port Director:

The following is our response to Protest 1303-95-100266

concerning your actions in classifying and assessing duty on

rollaway beds, under the Harmonized Tariff Schedule of the United

States (HTSUS). Literature containing pictures of the subject

articles was submitted for our review.

FACTS:

The subject articles are rollaway beds. They are composed

of a 1\" steel tubing frame and 5\" thick spring mattress. They

are sold in 3 different widths, 30\", 39\" and 48\". Each frame and

mattress is sold to the ultimate consumer together in one carton.

Protestant entered the beds under subheading 9404.29.90,

HTSUS, as other mattresses. The entries were liquidated on April

14, 1995, under subheading 9403.20.00, HTSUS, as other metal

furniture. A protest was timely filed on June 15, 1995. When

entered, protestant asserted the rollaway beds were a composite

good with the mattress providing the essential character.

Protestant now asserts that the article is not a composite good,

therefore, the mattress and metal frame should be classified

separately. The subheadings under consideration are as follows:

9403.20.00 Other furniture and parts thereof: Other

metal furniture\...\...\...\...\...\...\....2.4%

9404 Mattress supports; articles of bedding and similar

furnishing (for example, mattresses, quilts,

eiderdowns, cushions, pouffes and pillows) fitted with

springs or stuffed or internally fitted with any

material or of cellular rubber or plastics, whether or

not covered

9404.10.00 Mattress

supports\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\.....2.4%

9404.29.90 Of other materials:

Other\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\....6%

ISSUE:

Whether the rollaway bed is a composite article? Is it

classifiable as other metal furniture, a mattress or mattress

support under the HTSUS?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is in

accordance with the General Rules of Interpretation (GRI\'s). GRI

1 provides that classification is determined according to the

terms of the headings and any relative section or chapter notes.

GRI 6 provides that for legal purposes, the classification of

goods in the subheadings of a heading shall be determined

according to the terms of those subheadings and any related

subheading notes and, mutatis mutandis, to the above rules, on

the understanding that only subheadings at the same level are

comparable. For the purposes of this rule, the relative section,

chapter and subchapter notes also apply, unless the context

otherwise requires.

In understanding the language of the HTSUS, the Explanatory

Notes (ENs) of the Harmonized Commodity Description and Coding

System 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. See, T.D. 89-90, 54 Fed. Reg.

35127, 35128 (August 23, 1989). EN IX to GRI 3(b) , pg. 4,

states, in pertinent part, that:

\(IX\) For purposes of this Rule, composite goods made up of

different components shall be taken to mean not only

those in which the components are attached to each

other to form a practically inseparable whole but also

those with separable components, provided these

components are adapted one to the other and are

mutually complementary and that together they form a

whole which would not normally be offered for sale in

separate parts.

EN IX to GRI 3(b) also sets forth two examples of articles

regarded as composite goods:

1\) Ashtrays consisting of a stand incorporating a

removable ash bowl;

2\) Household spice racks consisting of a specially

designed frame (usually of wood) and an appropriate number

of empty spice jars of suitable shape and size.

The EN to GRI 3(b) include as composite goods components which

are attached to one another so as to form a whole, as well as

those components which are separable so long as they are

\"mutually complementary,\" \"form a whole\" and would \"not normally

be offered for sale in separate parts.\" In determining whether

the subject articles meet the definition of \"composite good,\" we

applied the criteria set forth in EN IX to GRI 3(b) to the

subject rollaway beds.

The mattress and frame are not attached to one another. We

must, however, further examine the merchandise to determine

whether the articles are \"mutually complementary,\" \"form a whole\"

and whether the goods would \"not normally be offered for sale in

separate parts.\" With regard to the first criterion, we believe

the submitted literature indicates that the frame is specially

shaped or fitted for the mattress. Additionally, the mattress

and frame are sold for the purpose of being used together.

Moreover, the function of the mattress as it relates to the metal

frame is analogous to the spice jar/rack exemplar of composite

goods set forth in the EN to GRI 3(b). Furthermore, Headquarters

Ruling Letter (HRL) 957246, dated March 29, 1995, states that:

\"the phrase would not normally be sold in separate

parts\' does not refer to how the components are

actually marketed. Rather, it pertains to whether the

components would normally or principally be sold

independently of one another.\"

Mattresses are not normally sold without a frame. Catalogs as

well as retail displays indicate that, in a significant number of

instances, mattresses and frames are sold together to a consumer.

We find this persuasive evidence that mattresses and frames are

normally sold together. For the reasons stated the rollaway bed

is considered a composite article. This finding is consistent

with HRL 956021 dated July 8, 1994, which determined that a

travel and trundle youth bed consisting of a nylon bed, vinyl-covered
mattress, fitted cotton sheet and carrying case, was a

composite good.

Because the rollaway bed is a composite article the two

component parts (frame and mattress) will not be classified

separately, but rather together, as one whole article. EN 94.03

p\. 1578-79, states, in pertinent part, that:

\...The heading includes furniture for:

\(1\) Private dwellings, hotels, etc., such as: cabinets,

linen chests, bread chests, log chests; chests of drawers,

tallboys; pedestals, plant stands; dressing-tables; pedestal

tables; wardrobes, linen presses; hall stands, umbrella

stands; side-boards, dressers, cupboards; food-safes;

bedside tables; beds (including wardrobe beds, camp-beds,

folding beds, cots, etc.); needlework tables; foot-stools,

fire screens; draught-screens; pedestal ashtrays; music

cabinets, music stands or desks; play-pens; serving trolleys

(whether or not fitted with a hot plate)\... (emphasis added)

The rollaway beds are provided for by name under heading 9403,

HTSUS.

Classification to the 8 digit level requires that we

determine the essential character of the rollaway beds. EN

3(b)(VIII) (p. 4) states 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.

We find that the essential character of the rollaway beds is

imparted by its metal frame. They give the bed its support and

makes up the major portion of its weight. Additionally, it is

the portion which creates the folding and rolling functions.

Therefore, we find that the rollaway beds are specifically

provided for under subheading 9403.20.00, HTSUS, as other metal

furniture.

HOLDING:

The protest is DENIED. The rollaway bed, is a composite

good classifiable under subheading 9403.20.00, HTSUS, which has a

column one duty rate of 2.4% ad valorem.

In accordance with section 3A(11)(b) of Customs Directive

099 3550-065, dated August 4, 1993, Subject: Revised Protest

Directive, this decision should be mailed by your office to the

Protestant no later than 60 days from the date of this letter.

Any reliquidation of the entry in accordance with this decision

must be accomplished prior to the mailing of the decision. Sixty

days from the date of this decision, the Office of Regulations

and Rulings will take steps to make the decision available to

Customs personnel via the Customs Rulings Module in ACS and to

the public via the Diskette Subscription Service, Freedom of

Information Act and other public access channels.

Sincerely,

John Durant, Director

Tariff Classification Appeals

Division