CLA-2-94:OT:RR:NC:N4:463
Nicholas Mooney
Film Logic Customs Brokers
15100 S. Broadway
Gardena, CA 90248
RE: The tariff classification of an adjustable mattress from China
Dear Mr. Mooney:
This ruling is being issued in response to your letter dated March 22, 2024, requesting a tariff classification determination on behalf of your client, Boyd Sleep, for a mattress. In lieu of a sample, pictures and a product description were provided.
The subject article is identified as the IZone Air Bed System, item # MA06600QN, and is described as a Queen size mattress that measures 79" (L) x 59" (W) x 11" (H). The IZone Air Bed System will be available in King, Twin-XL, and California King sizes, and with mattresses that range from 10" to 14" high. The model numbers corresponding to these additional sizes are: MA06500EK, MA06500QN, MA06500TXL, MA06500CK, MA06600EK, MA06600TXL, MA06600CK, MA06700EK, MA06700QN, MA06700TXL, MA06700CK. All of the foregoing IZone Air Bed System mattresses will be of similar construction.
The subject IZone Air Bed System, item # MA06600QN, has an air chamber on either side of the mattress to provide two users lying side-by-side with independently adjustable lumbar support. The two air chambers each measure 31" (L) x 25.5" (W) x 6.25" (H) and are inflated and deflated by means of an electric air pump controlled by a wireless remote. Additionally, the user will assemble the mattress so that the head and foot areas are either softer or firmer by installing the two head and two foot cushions with either their soft or firm sides facing up. These cushions each measure 20" (L) x 25.5" (W) x 5.75" (H). The air chambers and foam cushions sit atop a polyurethane (PU) foam tray and under a gel infused PU foam comfort layer. They are enclosed in a fire-retardant sock and the complete assembly is enclosed in a polyester mattress cover with a zipper closure. The complete unassembled mattress is made in China and shipped in one box. See image below:
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.
In your request, you indicated that you believe this mattress is appropriately classified within subheading 3926.90.7500, HTSUS, which provides for pneumatic mattresses and other inflatable articles. We disagree. This article is fundamentally different from the pneumatic mattresses classified in subheading 3926.90.7500, HTSUS. This article would instead be considered a mattress of heading 9404. For reference, please see Headquarters ruling H265674, dated November 20, 2017, which explores the term "pneumatic mattress."
The ENs to GRI 3(b) state at Note X that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to end users without repacking.
Since the article is made of a mattress, electric air pump and remote control that are, 1) made up of a mattress classified in one heading of the HTSUS (9404), an electric air pump classified in another heading (8414), and a remote control classified in yet another heading (8526), 2) used together to facilitate relaxing or sleeping, and 3), sold together at retail without repacking, this office finds that the subject article meets the terms of EN X to Rule 3(b), HTSUS, "goods put up in sets for retail sale" and shall therefore be classified as if it consisted of the single material or component that imparts its essential character.
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. This office finds that the mattress imparts the essential character to the set.
The applicable classification for the IZone Bed Air Bed System, item # MA06600QN, will be subheading 9404.29.9087, 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: Mattresses: Of other materials: Other: Other: Of a width exceeding 91 cm, of a length exceeding 184 cm, and of a depth exceeding 8 cm." The general rate of duty is free.
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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9404.29.9087, 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, 9903.88.03 in addition to subheading 9404.29.9087, 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, 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.
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 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