CLA 2-94:OT:RR:NC:N4:463
Mr. Nicholas Mooney
Film Logic Customs Brokers
15100 S Broadway St.
Gardena, CA 90248
RE: Classification of a Simmons Siesta Gel Foam Rollup Lounger made in China
Dear Mr. Mooney:
This is in reply to your letter dated May 28, 2021, on behalf of your client, Boyd Flotation Inc., requesting a tariff classification ruling for a Simmons Siesta Gel Foam Rollup Lounger. In lieu of samples, illustrative literature and product descriptions were provided.
The subject merchandise is a light-weight cellular mattress covered in a polyester stretch-knit machine-washable quilted cover. When not in use, it can be rolled up for easy transport or storage. The mattress comes in a larger size that measures 72" (L) x 30" (W) x 3" (H) and a smaller size that measures 72" (L) x 26" (W) x 2" (H). It is made in China. See the following images:
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 Simmons Siesta Gel Foam Rollup Lounger has the physical characteristics of a mattress. Both sizes are only slightly smaller than a typical cot or small single mattress, and they are less common and less standard than typical U.S. twin, full, queen or king size mattresses.
Although the provided product description mentions that it can be used as a mattress topper, this office finds that any mattress-topper functionality is subsidiary to its primary function as a portable and storable mattress. The general description submitted by the requester makes no mention of its use as a mattress topper.
General Description:
Simmons Siesta Gel Foam Rollup Lounger is great for relaxing anywhere. Enjoy the combination of both contouring Gel foam and plush comfort foam that provides amazing support for feeling refreshed the next day. The lounger is surrounded by an ultra-plush, quilted cover with air flow technology that is both removable and washable for a clean, hygienic surface every time. Storage is quick and easy. This light weight easily transported mat is perfect for relaxing or lounging anywhere.
Only bullet point #4 of five in the submitted documentation mentions the article’s possible use as a mattress topper.
Bullet Point #4
Includes a removable ultra-plush, polyester stretch knit machine-washable cover. Use for reading, lounging, watching TV, dorm rooms, playrooms, and as a mattress topper.
The aforementioned physical characteristics and descriptive literature support the Simmons Siesta Gel Foam Rollup Lounger’s primary function as an easily portable and storable mattress rather than a mattress topper.
Additionally, this office notes that the subject article is not an exercise mat, which is typically made of exposed foam or a camp pad, which is typically covered in vinyl sheeting, vinyl fabric or another non-quilted fabric for cleanliness.
The applicable subheading for the Simmons Siesta Gel Foam Rollup Lounger 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