January 2, 2009 CBP Bulletin Notice on Classification of Bed Risers or Bed Raisers
In the January 2, 2009 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 43, No. 2), CBP published a notice revoking three classification rulings and a treatment as follows:
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Revocation of rulings, revocation of treatment.CBP is revoking three rulings on the classification of bed risers; in addition, this notice covers any rulings on this merchandise which may exist but have not been specifically identified. CBP is also revoking any treatment it has previously accorded to substantially identical transactions.
According to CBP, these actions are effective for merchandise entered or withdrawn from warehouse for consumption on or after March 3, 2009.
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 and 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 issuing 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 makes 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 determines 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, which means literally, "of the same class or kind." Accordingly, classification in HTS heading 3924 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:
"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 states 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 states that the bed risers are 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."
New: 3926.90.9980, 5.3%; Previous: 3924.90.5600, 3.4%
(See ITT's Online Archives or 11/06/08 news, 08110645, for BP summary of proposed HQ H031398, HQ H031399 and HQ H031401.)
January 2, 2009 CBP Bulletin (Vol. 43, No. 2) available at http://www.cbp.gov/xp/cgov/trade/legal/bulletins_decisions/bulletins_2009/