CLA-2-94:OT:RR:NC:N3:349
Mr. Robert Richardson
Drive Medical Design
99 Seaview Blvd.
Port Washington, NY 11050
RE: The tariff classification of an innerspring mattress from China
Dear Mr. Richardson:
In your letter dated May 15, 2012 you requested a tariff classification ruling.
You will be importing an innerspring mattress (Item # 15006). Pictures of the innerspring mattress were submitted with your request. The mattress consists of an innerspring unit, cotton padding and high density urethane foam with a vinyl cover. It is designed for home care and hospital beds that have a sleep surface that can be raised or lowered at the foot or head sections.
You have suggested classification of the innerspring mattress under 9402.90.0010 and 9817.00.96, Harmonized Tariff Schedule of the United States. Note 3 (b) to Chapter 94 states that goods described in heading 9404, entered separately are not to be classified in heading 9401, 9402 or 9403 as parts of goods.
The applicable subheading for the innerspring mattress will be 9404.29.9010, Harmonized Tariff Schedule of the United States (HTSUS), 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… uncovered innerspring units. The duty rate will be 6 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
You specifically ask about a possible (secondary) classification of these items under HTSUS 9817.00.96 as articles for the handicapped.
You have not established that your items were designed for those with a permanent or chronic incapacity, as opposed to an acute, but often transient, disability, e.g., healing from surgery or breaks in major bones, which might also result in being bedridden in a medical facility or at home. See HTSUS, Chapter 98, Subchapter 17, U.S. Note 4-b-i.
From a review of the internet, similar “hospital beds” that can be partially raised or lowered are used extensively in hospitals for those with a transient disability and are often rented for temporary home use.
Therefore, consistent with, in particular, New York Ruling Letters 808052 -119, March 24, 1995, regarding mattresses which were stated to be “designed for the prevention and treatment of decubitus ulcers (or bedsores)” and the rulings cited therein, we do not agree that HTSUS 9817.00.96 applies
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the 9817.00.96 status of the items, contact National Import Specialist J. Sheridan at 646-733-3012. For any other questions regarding this request, contact National Import Specialist John Hansen at (646) 733-3043.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division