CLA 2-94:OT:RR:NC:N4:463
Mr. David J. Scott
Tortle Products, LLC
5460 S Quebec St
Greenwood Village, CO 80111
RE: Classification of a two-piece infant warmer mattress made in China
Dear Mr. Scott:
This is in reply to your letter dated April 26, 2021, requesting a tariff classification ruling for a Warmer Mattress. Illustrative literature, product descriptions and a sample were provided.
Per the information provided, the Warmer Mattress (SKU 67202) fits the neonatal intensive care unit warmer. It is composed of an outer mattress and an inner mattress. Both pieces are made from a polyurethane foam covered in CPU150 HF, a polyester knit fabric with a polyurethane coating. The inner mattress can be removed and replaced with a Womba Pod (see NYRL N319092) to transport a baby to another neonatal intensive care unit.
The outer Warmer Mattress measures 62.5 cm (L) x 48.5 cm (W) x 6.5 cm (D) and the inner Warmer Mattress measures 58.5 cm (L) x 25.4 cm (W) x 6.5 cm (D). Both pieces are made in China. See the following image:
Classification under the Harmonized Tariff Schedule of the United States (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 (together known as legal notes). If 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 2 through 6 are then applied in order.
The competing HTSUS subheading are 9404.21 (mattress of cellular rubber or plastics) vs. subheading 9404.90 (pillows, cushions and similar furnishings).
When terms are not defined in the Harmonized Tariff Schedule of the United States (HTSUS) or the Explanatory Notes (ENs) to the HTSUS, they are construed in accordance with their common and commercial meaning – Nippon Kogasku (USA), Inc. v. United States, 69 CCPA 89, 673 F.2d 380 (1982). Common and commercial meaning may be determined by consulting dictionaries, lexicons, scientific authorities and other reliable sources. C.J. Tower & Sons v. United States, 69 CCPA 128, 673 F.2d 1268 (1982).
Dictionary.com defines “mattress” as “a large pad for supporting the reclining body, used as or on a bed, consisting of a quilted or similarly fastened case, usually of heavy cloth, that contains hair, straw, cotton, foam rubber, etc., or a framework of metal springs.” Merriam Webster defines “cushion” as “a soft pillow or pad usually used for sitting, reclining, or kneeling.” Meriam Webster also defines “pillow” as “a support for the head of a reclining person especially one consisting of a cloth bag filled with feathers, down, sponge rubber, or plastic fiber.”
Although the Warmer Mattress can be considered a type of cushion or pillow, it most accurately meets the definition of a mattress. It supports the entirety of a reclining baby and not merely the head or another portion of a baby’s body and it is large in relation to a baby, extending well beyond the head and body on all sides.
The applicable subheading for the Warmer Mattress will be subheading 9404.21.0095, 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." The rate of duty will be 3 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 https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9404.21.0095, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 9404.21.0095, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
The merchandise in question may be subject to antidumping duties and countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact them at https://trade.gov/enforcement/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at https://www.usitc.gov/trade_remedy/documents/orders.xls, and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at https://aceservices.cbp.dhs.gov/adcvdweb.
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 ruling, contact National Import Specialist Seth Mazze at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division