CLA-2-94:OT:RR:NC:N4:463
Dannie Xu
Zenuo Technology (Hong Kong) Co., Limited
9501 Louisiana Ave., Suite 200
Brooklyn Park, MN 55445
RE: The classification of tri-fold mattresses from China
Dear Mr. Xu:
This ruling is being issued in response to your letter dated April 24, 2024, requesting a tariff classification determination. In lieu of samples, pictures and product description were provided.
Although the subject article is identified as a Multipurpose Foldable Mattress Tri-Fold Mattress Topper, it is a tri-fold mattress and not a mattress topper and will be identified as a Multipurpose Foldable Mattress herein. It is described as a 4" thick foam mattress comprised of a 1" memory foam top layer and 3" high-density sponge lower layer zipped into a 100% polyester knit cover. For transportation and storage, the Single and Cot mattresses can be folded into thirds and placed in the 100% polyester knit zippered carrying/storage bag with woven straps. For transportation and storage, the Twin, Full, and Queen mattresses can be folded into thirds and bound with two woven straps. They are made in China and will be imported in the following five sizes:
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.
The applicable classification for the subject Multipurpose Foldable Mattress in Queen (TMFMT-Q01), Full (TMFMT-F01), Twin (TMFMT-T01), Single (TMFMT-S01), and Cot (TMFMT-C01) will be subheading 9404.21.0013, 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 cellular rubber or plastics, whether or not covered: Of a width exceeding 91 cm, of a length exceeding 184 cm, and a depth exceeding 8 cm. The ad valorem rate of duty is 3%.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9404.21.0013 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 9404.21.0013, HTSUS, listed above.
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.
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.
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