In ruling NY N317139 (February 23, 2021), Customs and Border Protection (CBP) discussed the classification of adjustable bed base, the Reverie Adjustable Bed, with Bluetooth or Wi-Fi connectivity made to accommodate mattresses of various sizes. As stated in the ruling, the adjustable bed has a regulable metal sub-frame with vibration motors and a textile-covered steel or wood platform that is comprised of four articulated sections corresponding to a person’s upper torso, hips, thighs, and calves/feet. The ruling also states that the bed consists of ports that are mounted on the frame to allow for the connection and control of accessories that can include a heating pad, audio-vibration feedback, a cooling fan, a temperature sensor, etc. As imported, the adjustable bed is disassembled and it does not include either a mattress or the aforementioned accessories.
CBP determined that the applicable subheading for the adjustable bed is 9403.20.0035, HTSUS, which provides for “Other furniture and parts thereof: Other metal furniture: Household: Other: Mechanically adjustable bed or mattress base, not foldable, having the characteristics of a bed or bed frame, of a width exceeding 91.44 cm, of a length exceeding 184.15 cm, and of a depth exceeding 8.89 cm.” The rate of duty is Free.