CLA-2 OT: RR: CTF: TCM: H258802 ERB
Ms. Marilyn-Joy Cerny
Cerny Associates, P.C.
23 Smith Street, Building 2, Suite 102
Pawling, New York 12564
RE: Tariff classification of the NUYU™ Sleep System
Dear Ms. Cerny:
This is in reply to your letter dated July 14, 2015 to the U.S. Customs and Border Protection (CBP) National Commodity Specialist Division (NCSD) in New York, on behalf of your client Sunbeam Products, Inc., (Sunbeam), seeking a prospective ruling under the Harmonized Tariff Schedule of the United States (HTSUS) regarding the tariff classification of the NUYU™ Sleep System imported by your client Sunbeam Products, Inc. (Sunbeam). No samples were provided.
FACTS:
The NUYU™ Sleep System is a textile pad, designed to be placed on a user’s bed, on top of a mattress and underneath other bedding. The pad is connected via tubes to a cube-shaped water tank that is placed beneath or beside a user’s bed. To operate, a user fills the tank’s reservoir with water and sets the machine to the desired temperature. The thermostatically controlled water is pumped from the cube through the tubes in the pad to regulate the user’s body temperature. The water is heated in the tank’s reservoir to between 70 and 105 degrees Fahrenheit. The pad measures 2 feet by 3 feet. Users sleep on top of the pad. It is designed to fit under a single person’s torso when in a supine position. The pad features eight layers of textile fabric padding, with silicone tubing sandwiched in the middle in a serpentine pattern.
Sunbeam argues that the instant mattress pad is classified under heading 8516, HTSUS, which provides for, “Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric flatirons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545; parts thereof.” In the alternative, Sunbeam argues that the goods are classified in heading 8543, HTSUS, which provides for electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter.
ISSUE:
Whether merchandise described as a textile pad, for use on top of a mattress and underneath bedding, with silicone tubes through which water is pumped in order to regulate ones’ body temperature while sleeping, is classified as an electrothermic appliance of a kind used for domestic purposes, of heading 8516, HTSUS, or as an electrical machine having an individual function, of heading 8543, or as stuffed bedding of heading 9404, HTSUS.
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied in their appropriate order. The HTSUS headings under consideration are the following:
8516 Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for example, hair dryers, hair curlers, curling ton heaters) and hand dryers; electric flatirons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545; parts thereof:
8543 Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof:
9404 Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered:
Note 1(a) to Chapter 85 states the following:
This chapter does not cover:
Electrically warmed blankets, bed pads, foot-muffs or the like; electrically warmed clothing, footwear or ear pads or other electrically warmed articles worn on or about the person.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding, the ENs provide a commentary on the scope of each heading of the HS and are thus useful in ascertaining the proper classification of merchandise. See T.D. 89-90, 54 Fed. Reg. 35127 (August 23, 1989).
The EN to heading 9404, HTSUS, state, in relevant part:
This heading covers:
(B) Articles of bedding and similar furnishings which are sprung or stuffed or internally fitted with any material (cotton, wool, horsehair, down, synthetic fibres, etc.) or are of cellular rubber or plastics (whether or not covered with woven fabric, plastics, etc.)
These articles remain classified in this heading whether or not they incorporate electric heating elements.
In Headquarters Ruling Letter (HQ) H015427, dated January 5, 2010, which classified electric blankets and seat pads, this office reiterated that heading 9404, HTSUS, is limited to “Articles of bedding and similar furnishings which are…stuffed or internally fitted with any material.” The subject merchandise is a textile pad which is placed directly on a mattress when in use, and underneath other sheets or bedding. Thus, it can be described as articles of bedding. It is worth noting that though the textile pad does not completely cover or encase the mattress upon which it lays does not exclude it from classification as bedding of heading 9404, HTSUS. See HQ H185719, dated January 30, 2013 (classifying a pad that measures 54” by 35.43,” which does not completely cover the upper surface of a mattress, as stuffed bedding of heading 9404, HTSUS).
The text of heading 9404, HTSUS, provides that articles classified therein may be fitted with springs or stuffed or internally fitted with any material or stuffed with cellular rubber or plastics. The ENs continue in this vein, clarifying that goods classified therein may be stuffed with a textile, like cotton, or wool, horsehair, down or synthetic fibers. See EN 94.04. Each of these exemplars of “materials” are basic, homogenous, stuffing materials. The NUYU™ Sleep System is considered stuffed, because it is composed of eight layers of textile material which creates a stuffed or padded effect for the user to lay upon in comfort. Therefore, the subject goods are provided for eo nomine in heading 9404, HTSUS, because they are described as “articles of bedding, “stuffed” with “any material”.
Sunbeam argues that because the NUYU™ Sleep System only heats the water to between 70 and 105 degrees Fahrenheit, that it should not be considered an electrically warmed bed pad. Sunbeam argues that the NUYU™ Sleep System is a cooling product, and Note 1(a) to Chapter 85 does not apply. However, this reasoning side-steps that the water placed in the reservoir is heated. That the temperature falls below the average human’s body temperature is irrelevant. Whether the water is heated to 70 degrees or 170 degrees, this is still above the temperature of the water when it is placed in the reservoir, and the product requires a heating element. The subject merchandise is electrically heated bedding and therefore the exclusionary language of Note 1(a) to Chapter 85 does apply here. See HQ H062211, dated November 23, 2009 (classifying electric blankets and electrically heated seating pads). The goods are excluded from classification in heading 8516, HTSUS and heading 8543, HTSUS, pursuant to Note 1(a).
In summation, a stuffed bed pad that includes a heating element is bedding, and it is provided for in heading 9404, HTSUS. This comports with the ENs to 94.04 which states that bedding articles remain classified in this heading whether or not they incorporate electric heating elements.
HOLDING:
By application of GRI 1, the subject heated mattress pad is classified in heading 9404, HTSUS. Specifically, it is provided for in subheading 9404.90.9522, HTSUSA (Annotated) which provides for, “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Other: Other: Other: Other: With outer shell of man-made fibers.” The 2015 column one, general rate of duty for merchandise of this subheading is 7.3% ad valorem.
Duty rates are subject to change. The text of the most recent HTSUS and the accompany duty rates are provided at www.usitc.gov A copy of this ruling letter should be attached to the entry documents filed at the time the goods are entered. If the documents have been filed without a copy, this ruling should be brought to the attention of the CBP officer handling the transaction.
Sincerely,
Ieva K. O’Rourke, Branch Chief
Tariff Classification & Marking Branch