N317139

N317139 February 23, 2021 CLA-2-94:OT:RR:NC:N4:463 CATEGORY: Classification TARIFF NO.: 9403.20.0035; 9903.88.03 Leslie A. Glick Butzel Long Attorneys and Counselors 1909 K Street N.W., Suite 500 Washington, DC 20006 RE: Tariff classification of a Bluetooth or Wi-Fi enabled adjustable bed base made in China, Vietnam or Taiwan Dear Mr. Glick: In your ruling request dated February 22, 2021, you requested a binding ruling on the tariff classification of a series of adjustable bed bases with Bluetooth or Wi-Fi connectivity made to accommodate mattresses of various sizes. You provided detailed literature and a follow-up email. The subject of this ruling request is the Reverie Adjustable Bed, model number R350, herein “adjustable bed,” a series of adjustable bed bases each designed to accommodate a mattresses of one of the following sizes: Twin (39" x 75"), Twin-XL (39" x 80"), Full (54" x 75"), Queen (60" x 80"), King (76" x 80") and California King (72" x 84"). The Bluetooth or Wi-Fi enabled adjustable bed has a regulable metal sub-frame with vibration motors. The textile-covered steel or wood platform is comprised of four articulated sections corresponding to a person’s upper torso, hips, thighs, and calves/feet. Ports mounted on the frame allow for the connection and control of accessories that may include a heating pad, audio-vibration feedback, a cooling fan, a temperature sensor, etc. In its imported condition, the adjustable bed is disassembled and it does not include either a mattress or the aforementioned accessories. The requester asserted that the networking capabilities of the adjustable bed are similar to those of the Suunto 7 sports and smart watch classified in subheading 8517.62.0090 (NYRL N311614), and that, as such, the adjustable bed should be similarly classified in subheading 8517.62.0090. Having studied the provided information, this office disagrees. Irrespective of whether the adjustable bed is controlled by a wired or wireless controller in the form of a smartphone or tablet app, irrespective of whether said app has memory or other ancillary functions, irrespective of whether the adjustable bed has ports for controlling accessories such as a heating pad, audio vibration feedback, a cooling fan, a temperature sensor, etc., the adjustable bed remains a mechanically adjustable bed or mattress base. In accordance with General Rule of Interpretation (GRI) 1, the applicable subheading for the adjustable bed is 9403.20.0035, HTSUS, which provides for “Other furniture and parts thereof: Other metal furniture: Household: Other: Mechanically adjustable bed or mattress base, not foldable, having the characteristics of a bed or bed frame, of a width exceeding 91.44 cm, of a length exceeding 184.15 cm, and of a depth exceeding 8.89 cm.” The rate of duty will be free. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9403.20.0035, HTSUS, unless specifically excluded, are subject to an additional 25 percent 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 9403.20.0035, HTSUS, listed above. 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. 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 seth.mazze@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division