October 30, 2008 CBP Bulletin Notice on Classification of Bed Risers or Bed Raisers

Proposed revocation of rulings; proposed revocation of treatment. CBP is proposing to revoke three rulings on the classification of bed risers. Additionally, CBP proposes that this notice cover any rulings on this merchandise that may exist but have not been specifically identified. CBP is also proposing to revoke any treatment it has previously accorded to substantially identical transactions.

CBP states that any party who has received a contrary written ruling or decision on the merchandise that is subject to the proposed revocations, or any party involved with a substantially identical transaction, should advise CBP by November 29, 2008, the date that written comments on the proposed rulings are due. Furthermore, CBP states that an importer's failure to advise CBP of such rulings, decisions, or substantially identical transactions may raise issues of reasonable care on the part of the importer or its agent for importations subsequent to the effective date of the final decision in this notice.

Bed risers. The subject merchandise is described as being comprised of four separate bed risers (bed raisers or bed elevators) packaged for retail sale as a set, each of which are made of a sturdy polypropylene material (plastic). Each bed riser measures 6 1&8260;2 inches in height and 4 inches in diameter at the top, and 6 1&8260;4 inches in diameter at the bottom. The bed risers are hollow inside and are designed with a cut-out section in the top portion that is approximately 1 inch deep, designed to accommodate a leg of the bed.

CBP is proposing to issue HQ H031398, HQ H031399 and HQ H031401 in order to revoke NY H87303, NY R02967 and NY N026503 and reclassify the bed risers under HTS 3926.90.9980 as other articles of plastics rather under 3924.90.5600 as other household articles of plastics.

CBP proposes this change as a correction based largely on the Explanatory Notes. CBP previously classified the subject bed risers in heading 3924 as other household articles because these items were believed to impart storage capacity. Upon further review of the terms of the heading and the ENs to heading 3924, CBP now proposes that bed risers are not a household article of 3924 as these articles are not themselves storage containers capable of storing or holding items. Classification under heading 3924 is dependent upon the cannon of construction known as ejusdem generis ("of the same class or kind"). Accordingly, classification in heading 3924, HTSUS requires that the subject bed risers be of the same class or kind as those household articles enumerated in the heading.

The examples provided in the ENs to heading 3924 under household articles list the following: "(C) Other household articles such as ash trays, hot water bottles, matchbox holders, dustbins, buckets, watering cans, food storage containers, curtains, drapes, table covers and fitted furniture dustcovers (slipcovers)."

As the ENs to heading 3924 reflect, household articles are utilitarian, decorative, and receptacle in character, and are closely associated with household functions and household activities. Specifically, such articles are used to hold, contain, store and in some cases safeguard other items. By contrast, the primary function of the subject bed risers is to provide a means to raise the height of a bed. Increasing the height of furniture is not a function which is ejusdem generis with household articles of heading 3924.

The ENs to heading 3926 list protective cups and furniture glides designed to be placed underneath furniture legs as articles classifiable in heading 3926. Protective cups and glides affixed to furniture legs are similar to the subject merchandise in that they impact the character, performance and function of the furniture item to which they are affixed. The subject bed risers, like the protective cups and glides, are affixed to the legs of a bed and function to affect the height of the bed. CBP proposes that items such as the protective cups, furniture glides and the subject bed risers work in conjunction with furniture items as goods classifiable in heading 3926, rather than performing an independent household function as do the matchbox holders, buckets, food storage containers and other articles enumerated in the ENs to heading 3924.

Therefore, by application of GRI 1, CBP proposes that the bed risers should be classified under heading 3926, specifically, under subheading 3926.90.9980 which provides for "Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Other."

Proposed: 3926.90.9980, 5.3% ; Current: 3924.90.5600, 3.4%

October 30, 2008 CBP Bulletin (Vol. 42, No. 45) available athttp://www.cbp.gov/xp/cgov/trade/legal/bulletins_decisions/bulletins_2008/