Item 77948M is
identified as the “67 Sleeper Frame W /
Spring Matt”. The item is a metal framed sleeper mechanism and mattress
that will be incorporated into a sofa sleeper (bed) unit. The metal framed
sleeper mechanism and mattress are folded together as a single unit, palletized
and wrapped, and then shipped to the United States. The metal framed sleeper
mechanism with mattress pulls out from the sofa bed for purposes of one to
sleep upon and then reverts back to a sofa when not used as a bed for purposes
of sitting or lounging upon. This item measures 67 inches wide (from side to
side) by 83 inches long (from foot to head) by 19 inches high.

Subheading HS: 9401.90. 

Item 81212 is identified
as the “Twin Foundation.” The item
is a bed base made of a steel frame and six floor standing metal legs, having
wood cross slats, onto which a mattress is placed. This item measures 37.50
inches wide (from side to side) by 74.38 inches long (from foot to head) by
16.73 inches high. 

Subheading HS: 9403.20. 

 

Item M86X12 is identified as the “Twin Foundation.” The item is a metal
bed base having a nonskid fabric cover which is supported on multiple floor
standing risers, onto which a mattress is placed. This item measures 37.99
inches wide (from side to side) by 74.02 inches long (from foot to head) by
13.98 inches high. 

Subheading HS: 9403.20.  

 

Item M9X632 is identified as the “Queen Adjustable Base.” The item is a
powered adjustable bed base, which consists of a foam frame that is covered
over in non-woven grey mesh and is supported on metal legs. This item measures
59.06 inches wide (from side to side) by 78.74 inches long (from foot to head)
by 14.96 inches high. 

Subheading HS: 9403.50. 

 

 

 

Source: https://rulings.cbp.gov/index.asp, April, 4, 2017 (N284490)