9403.20.00.46 - Mechanically adjustable 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 45% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS subcategory, 9403.20.00.46, specifically classifies metal furniture items that function as foldable mattress foundations with legs, possessing the inherent characteristics of a bed or bed frame. The defining feature for classification within this code is their **mechanical adjustability**. This encompasses a range of features that allow for manual or powered alteration of the foundation's position or configuration, such as adjustable headrests, footrests, or overall tilting mechanisms. These are designed for household use and are distinct from simpler, non-adjustable bed bases.
The primary differentiator for this category is its **mechanically adjustable** nature. Its sibling, 9403.20.00.48, covers identical foldable mattress foundations with legs that serve as bed or bed frames but are **stationary**, meaning they lack any mechanical adjustment features. Therefore, the presence or absence of a mechanism to alter the foundation's position is the critical factor in distinguishing between these two sibling codes.
As this node is a leaf node within the HTS database, there are no further subcategories to introduce. Classification decisions at this level are definitive, relying on the precise interpretation of "mechanically adjustable" in relation to foldable mattress foundations intended for household use as beds or bed frames. Examples would include foldable bed bases where the user can manually crank or electrically operate mechanisms to raise or lower sections of the foundation.