The Product
- A powder coated steel frame mattress base (foundation) with legs; the headboard and footboard slats are wood.
- It doesn't fold and isn't upholstered.
- Measures 87.9 inches long by 36.2 inches wide and carries up to 450 pounds.
- A hand crank at the foot adjusts the deck height from 15 to 24 inches; a motor with remote control articulates the torso, hips, thighs and feet.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Semi-electric adjustable bed (mattress base) | HTS 9403.20.0035 | 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 184.15cm, and of a depth exceeding 8.89cm |
Explanation
CBP placed the bed under heading 9403, other furniture, on the line for household metal furniture that names a mechanically adjustable bed or mattress base, not foldable, with the characteristics of a bed or bed frame, and above set minimums for width, length and depth. The base is powder coated steel, adjusts by hand crank and motor, doesn't fold, and measures 87.9 by 36.2 inches.
CBP also weighed a secondary Nairobi Protocol classification, which covers articles specially designed or adapted for the use or benefit of handicapped persons. Applying the five factors the courts adopted in Sigvaris, it found the bed isn't designed for persons with chronic and reduced mobility to a greater extent than for the general public, so that classification doesn't apply.
Headings CBP ruled out
- Nairobi Protocol line for articles specially designed for handicapped persons: CBP found the base isn't easily distinguishable in design from bases used by the general public, its use by non-handicapped persons isn't improbable, and it's sold to the general public as well as specialty stores.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a bed or mattress base with a metal frame?
- Does a hand crank or motor adjust its height or position?
- Is it non-folding, with the characteristics of a bed or bed frame?
- Is it wider than 91.44 cm, longer than 184.15 cm and deeper than 8.89 cm?
A no to any of them can mean a different code. A licensed broker can classify your product.
The code today
| HTS code | In today's schedule | Where it sits | Today's duty |
|---|---|---|---|
| 9403.20.0035 | ✓ Still in the schedule | Heading 9403 › Other metal furniture › 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 | Today's duty from China |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
N352114 also weighs eligibility under the Nairobi Protocol for metal furniture. N357456, N359784, N360612, N360809, N351426, N354111 and N361405 each classify metal furniture on other lines of the other metal furniture subheading, none of them this bed's line.
- N352114September 8, 2025The tariff classification and eligibility under the Nairobi Protocol of metal furniture from China9403.20.0050, 9817.00.96
- N357456January 29, 2026Metal furniture from China9403.20.0086
- N359784March 18, 2026Metal furniture from China9403.20.0086
- N360612April 14, 2026Metal furniture from China9403.20.0050
- N360809May 1, 2026Metal furniture from China9403.20.0050
- N351426August 1, 2025Metal furniture from China9403.20.0086
- N354111October 20, 2025Metal furniture from China9403.20.0086
- N361405May 13, 2026Metal furniture from China9403.20.0050
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N356413 in plain English and checked its codes against the letter and today's tariff schedule. A ruling applies only to goods that match its facts; our terms explain the rest. Terms