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HQ 955291

March 16, 1994

CLA-2 CO:R:C:M 955291 MMC


TARIFF NO.: 9403.50.90; 4421.90.95

Evy Bilde Jordan, Vice Consul
Royal Danish Embassy
3200 Whitehaven Street, N.W.
Washington D.C. 20008-3683

RE: BOBO Combi-Play & Sleep beds; ENs GEN 4 (A) Chapter 94, 44.21

Dear Vice Consul Jordan:

This is in response to your letters of October 26 and 29, 1993, on behalf of the Bobo Company of Denmark, requesting a classification ruling for a combi-play and sleep bed system under the Harmonized Tariff Schedule of the United States (HTSUS). Descriptive literature of the bed system was enclosed for our examination.


The Bobo system combi-play and sleep bed consists of an individually packaged basic module, a bed with slatted base (170cm X170cm) and sides with universal holes on the inside for individual mounting of either of two items referred to as "toykits".

The two toykits, which are purchased separately, are known as the "Wendy House" and the "BOBO Car". The "Wendy House", has a total height of 130cm, an outside width of 85cm, an outside length of 184cm, and a weight of 52kg. The "BOBO Car" has a total height of 58cm, an outside width of 78cm, an outside length of 184cm, and a weight of 54kg.

Both the bed module and the toykits are made of leached pine wood and colored medium density fiber (MFD) boards.


What is the classification of the bed module? What is the classification for the "Wendy House" and "BOBO Car" toykits?


Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1, HTSUS, states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. The headings under consideration are as follows:

9403 [o]ther furniture and parts thereof

4421 [o]ther articles of wood

Bed Module

Chapter 94, HTSUS, provides, in pertinent part, for furniture and bedding. In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes may be consulted. The Explanatory Notes (EN), although not dispositive, are to be used to determine the proper interpretation of the HTSUS. 54 Fed. Reg. 35127, 35128, (August 23, 1989). EN Gen 4 (A) for Chapter 94, p. 1574, states in pertinent part that:

[f]or the purposes of this Chapter, the term "furniture" means:

[a]ny "movable" articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose to equip dwellings,...

[h]eadings 94.01 to 94.03 cover articles of furniture of any material (wood, osier, bamboo, cane, plastics, base metals, glass, leather, stone, ceramics, etc.). Such furniture remains in these headings whether or not stuffed or covered, with worked or unworked surfaces, carved, inlaid, decoratively painted,...

It is our opinion that the bed module meets the definition of furniture, because it is a movable article, it rests on the ground of a bedroom, and is used as a place for children to sleep. Therefore, it is classifiable under subheading 9403.50.90, HTSUS, which provides for [o]ther wood furniture and parts thereof: [w]ooden furniture of a kind used in the bedroom: [o]ther.

Wendy House and BOBO Car Toykits

Chapter 44, HTSUS, provides, in pertinent part, for articles of wood. EN 44.21, pg. 638, states, in pertinent part, that:

[t]his heading covers all articles of wood manufactured by turning or by any other method, or of wood marquetry or inlaid wood...

It is our opinion that the "Wendy House" and the "BOBO Car" toykits are classifiable as articles of wood, specifically under subheading 4421.90.95, HTSUS, as [o]ther articles of wood: [o]ther: [o]ther.


The bed modules are classifiable as wooden furniture of a kind used in the bedroom under subheading 9403.50.90, HTSUS, which has a general column one duty rate of 2.5 percent ad valorem.

The "Wendy House" and the "BOBO Car" toykits are classifiable as other wooden articles under subheading 4421.90.95, HTSUS, which has a general column one rate of duty of 5.1 percent ad valorem.


John Durant, Director
Commercial Rulings Division

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