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NY H87524

January 24, 2002

CLA-2-94:RR:NC:SP:233 H87524


TARIFF NO.: 9403.20.0010

Mr. James C. McKelvey
North Pole, Inc.
3333 Yale Way
Fremont, CA 94538-6169

RE: The tariff classification of the “Instant-Bed” from China.

Dear Mr. McKelvey:

In your letter dated December 6, 2001, you requested a tariff classification ruling. A sample was not received with your request.

The merchandise to be imported is the “Instant Bed,” which is being marketed as a bed for use at home, camping, or sleepovers. It is composed of a frame made of steel telescopic tubing with powder coating, an air mattress that is made of polyvinyl chloride that comes in three sizes: twin, full or queen, an electric air pump, and a carrying bag made of 600 denier polyester. You have submitted specification sheets which provide the physical characteristics of the assembled frame, air mattress, carrying bag as well as the respective weights of the various components for the twin and queen size Instant-Beds.

The bag is specially designed and fitted for use to carry the Instant Bed. In accordance with General Rule of Interpretation 5(a) bags which are “specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and entered with the articles for which they are intended, shall be classified with such articles.”

Classification is based upon the General Rules of Interpretation. The Instant-Bed is considered a composite good for classification purposes. GRI 3(b) states in part that “goods made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character.” This office finds the essential character of the Instant-Bed to be imparted by its steel frame.

The applicable subheading for the Instant-Bed will be 9403.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Other furniture and parts thereof: Other metal furniture, Household. The rate of duty will be free.

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 Lawrence Mushinske at 646-733-3036.


Robert B. Swierupski

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