Textile Mattress Support Cover Ineligible for Classification as Bedroom Furniture, CBP Says

Textile covers imported and later attached to mattress frames are not eligible for classification as wooden bedroom furniture due to how the frames are classified, CBP said in July 26 ruling (here). The covers are specially cut and sewn to be attached with staples to a wood frame meant to provide "rigidity for a mattress of equivalent size," CBP said. Culp, a textiles manufacturer and distributor, sought a binding ruling from CBP on the correct classification of the textile covers. The company's lawyer, Jon Fee of Alston and Bird, argued that the covers deserve to be classified under heading 9403 as a part of wooden bedroom furniture.

Among the questions at issue is whether the frames can be classified as mattress supports in heading 9404 or as other wooden furniture in heading 9403, CBP said. The significant difference between the two is that heading 9403 includes "parts thereof," CBP said. "If the subject textile cover is considered a part of furniture then it is classified as a part of that furniture, but if the cover is considered a part of a mattress support, then it is classified elsewhere in the tariff, pursuant to its constituent component," CBP said.

The Culp wooden frame is closer to a box spring than a typical bed frame, CBP said. "Culp’s wooden frame isn’t raised off the floor by a platform bed kit that protects a wood floor underneath from potential scratches, a carpeted floor from snagged carpet fibers, or other potential damage caused by the staples by which the subject merchandise is affixed to the frame," CBP said. "In other words, the bottom of Culp’s wooden frame does not include any parts or features (e.g., wheels, feet, etc.) indicating that it is designed to rest directly on the ground or floor when in use. Additionally, like a box spring, the wooden frame that Culp’s textile cover is attached to is the same size as any standard mattress it would support and not akin to traditional and platform beds that are typically larger."

Such frames would be classified in heading 9404 as a mattress support and the covers must be classified separately, CBP said in the ruling. The covers are "indistinguishable from a bed skirt other than a bed skirt has side panels that drape to the floor with a finishing hem at the bottom. Culp’s mattress cover serves the same purpose as a bed skirt, to cover the box spring or mattress foundation," it said. "The fact that Culp staples this particular article to the foundation rather than allow it to hang down to the floor does not distinguish its classification." The covers are best classified in heading 6307 as a made up textile article, the agency said.