CLA-2-94:OT:RR:NC:N4:463
Dave Hamburger
All-Ways Forwarding
701 Newark Avenue
Elizabeth, NJ 07208
RE: The tariff classification of combination toddler mattress/playmats from Turkey
Dear Mr. Hamburger:
In your letter dated October 20, 2023, you requested a binding classification ruling on behalf of your client, Mottovita LLC, for combination toddler mattress/playmats. In lieu of samples, illustrative literature and product descriptions were provided.
Per the information provided, the articles are three combination toddler mattress/playmats. When folded and zipped shut, they are crib mattresses and, when unzipped and open, they are cushioned foam playmats. When folded for use as a crib mattress, each style measures approximately 51.5" (L) x 27.5" (W) x 4.7" (D) and, when unfolded for use as a playmat, each style measures approximately 51.5"(L) x 55.1" (W) x 2.4" (D). Each mattress is covered in a 100% polyester knit fabric with a water repellant finish. The foam filling is firmer on one side of the mattress and softer on the other, for personal preference. The playmat surface is a 50% cotton/50% polyester printed fabric. The combination mattress/playmats are made in Turkey.
The three styles are as follows:
The Mottokids Boys, with SKU number ART1986, has a print on the playmat surface of a bird’s eye view of a town with perpendicular roadways, a train, a lake, a soccer field, a parking lot, etc. No play pieces are included.
The Mottokids Girls, with SKU number ART1987, has a print on the playmat surface of a bird’s eye view of a countryside with curvy pink roadways, a castle, an amusement park, a sand box, a flower garden, etc. No play pieces are included.
The Mottokids Unisex, with SKU number ART1988, has a “Twister” print on the playmat surface with four rows of colored circles. A functional Twister spinner is included.
See images below:
Articles Folded as a Toddler Mattress Side View of Articles with Zipper
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Mottokids Boys Open as Playmat/Cushion Mottokids Girls Open as Playmat/Cushion
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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. If the goods cannot be classified solely based on GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and coding System, which constitutes the official interpretation of the Harmonized System at the international level, may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading and are generally indicative of the proper interpretation of the HTSUS.
The ENs to the HTSUS, GRI 3(b) (VIII) state that “the factor which determines essential character will vary between different kinds of goods. It may, for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those that equally merit consideration.
As we have competing subheadings within heading 9404, HTSUS, GRI 6 is implicated. GRI 6 provides that the classification of goods at the subheading level shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, GRIs 1 - 5, with the understanding that only subheadings at the same level are comparable.
This office finds that the articles are mattresses when closed and playmat/cushions when open, noting that consumers will likely avail themselves of both functionalities and that neither functionality predominates. The competing classification numbers are subheading 9404.21.0010, HTSUS, as a foam toddler or crib mattress, and subheading 9404.90.2090, HTSUS, as a cushion and similar furnishings. Consequently, the articles will be classified in the subheading that occurs last in numerical order of the two competing subheadings in 9404, HTSUS.
Based upon the aforementioned analysis, the applicable subheading for the “Mottokids Boys” and “Mottokids Girls” styles will be subheading 9404.90.2090, 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: Pillows, cushions and similar furnishings: Other: Other.” The general rate of duty will be 6% ad valorem.
The subject articles may be subject to anti-dumping duties (ADD) for mattresses from Turkey (A-489-841). 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 (ITA) and are separate from tariff classification and origin rulings issued by CBP. The ITA’s AD/CVD landing page can be found at https://www.trade.gov/us-antidumping-and-countervailing-duties. The ITA’s AD/CVD Reference Resources, including their “Scope Ruling Application Guide” and “Scope Ruling Application,” are available therein by selecting the AD/CVD Reference Resources “Learn More” button.
We are unable to rule on the “Mottokids Unisex,” with SKU number ART1988. The classification of this item involves an issue currently under review at Headquarters. This office is precluded from ruling on an issue which is the subject of a current or completed Customs transaction. In light of the prohibition set out in 19 C.F.R. Part 177, and as the instant classification is closely related to the issue pending at Headquarters, we are unable to issue a tariff classification ruling with respect to this item. When the issue before Headquarters is completed, you may resubmit your request for a prospective ruling.
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 the internet at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. If the facts are modified in any way, or if the goods do not conform to these facts at the time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of Title 19 of the Code of Federal Regulations (19 C.F.R. Part 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