CLA-2-94:OT:RR:NC:N2:349
Mr. Ryan Yamashita
Jojo Designs, LLC
11751 NW 6th Pl
Plantation, FL 33325
RE: The tariff classification of a toddler sleep mat from China
Dear Mr. Yamashita:
In your letter dated March 17, 2026, you requested a tariff classification ruling for a toddler sleep mat. A
sample was submitted with your request and will be retained by this office for training purposes.
The subject merchandise, identified as a “NapMat,” is an all-in-one portable toddler sleep mat and blanket
with a removable pillow. The sleep mat is constructed of an outer shell of 100 percent polyester printed
woven fabric and is stuffed with 100 percent polyester fiberfill. The 22 x 53 ½ inch rectangular sleep mat is
quilted with seven parallel rows of quilting across the width of the mat, spaced six inches apart, to ensure
even fill distribution. The mat has rounded corners and is finished with 100 percent polyester woven binding
along the edges. The top of the mat is unquilted and unfilled to form an integrated pillowcase, measuring 22
x 8 ½ inches, with a left-side opening and envelope-style closure. A removable pillow insert is included.
Sewn to left edge of the mat is one side of a permanently attached blanket measuring 35 x 41 inches. The
blanket is constructed of three layers: a 100 percent polyester printed woven face fabric; a 100 percent
polyester microfiber minky knit pile backing fabric; and stuffing of 100 percent polyester fiberfill. Three
unattached sides are finished with a knife edge. For ease of transport and storage, the sleep mat can be rolled
and secured under a set of 20-inch-long looped elasticized woven straps sewn to the bottom edge of the mat
and carried with a reinforced webbing handle sewn to the bottom end of the back of the mat. The item is
available in an array of printed designs and colors marketed under the Sweet Jojo Designs® brand and sold
through their official website and various retailers.
The applicable classification for the “NapMat” 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 percent ad valorem.
The duties cited above are current as of this ruling’s issuance. 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
at https://hts.usitc.gov/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly 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. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at 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 the Customs and Border Protection
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, please contact
National Import Specialist Kim Wachtel at [email protected].
Sincerely,
(for)
James Forkan
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division