CLA-2-94:OT:RR:NC:N4:463
John F. Cowen
Roser & J. Cowen Logistical Services Ltd.
4695 Towerwood Dr.
Brownsville, TX 78521
RE: The classification of five models of bedsore (decubitus ulcer) mattresses from Mexico
Dear Mr. Cowen:
This ruling is being issued in response to your letter dated May 10, 2024, requesting a tariff classification determination on behalf of your client, Joerns Healthcare, LLC, for five mattresses. In lieu of samples, pictures, product descriptions, brochures, technical drawings, a patent, and URLs were provided.
The subject articles are five mattresses designed for wound care and the prevention and treatment of decubitus ulcers (bedsores). They are used primarily in hospitals, skilled nursing homes and long-term care facilities but may also be prescribed for home use. The five mattresses are made with, among other materials, air bladders, zippers, fasteners, valves, tubing, plastic connectors, and foam. The mattresses are made in Mexico and are further described below.
The P.R.O. Matt Plus is a self-inflating mattress that uses an internal hosing and valve system to adjust the air pressure in individual cells to each patient's weight and position to eliminate pressure points. It has three discrete zones (head, torso, and foot), a one-inch viscoelastic comfort layer, a firm surrounding perimeter, and a fluid-proof, low-friction, and low-shear 70-denier-nylon fabric surface. When the user exits the mattress, the foam pieces surrounding the individual cells return to their natural state and cause the underlying cells to reinflate. As stated in the provided patent, "[t]he foam is very soft, so that the foam does not provide principal support for the user. In this way, the user may be supported by the air in the cells...rather than by the foam." The addition of an optional control unit/pump (not included at importation) converts the P.R.O. Matt Plus into an alternating-pressure therapeutic support system with selectable pressure cycle times. The P.R.O. Matt Plus is designed to sit directly on a bed frame and for patients who weigh up to 500 lbs. It is 7" high and is available in lengths from 76" to 80" and widths from 31" to 42". See image below.
P.R.O. Matt Plus
The ProCair Plus is a self-inflating mattress that uses an internal hosing and valve system to adjust the air pressure in individual cells to each patient's weight and position to eliminate pressure points. It has three discrete zones (head, torso, and foot), a one-inch viscoelastic comfort layer, a firm surrounding perimeter, and a fluid-proof, low-friction, and low-shear 70-denier-nylon fabric surface. When the user exits the mattress, the foam pieces surrounding the individual cells return to their natural state and cause the underlying cells to reinflate. As stated in the accompanying patent, "[t]he foam is very soft, so that the foam does not provide principal support for the user. In this way, the user may be supported by the air in the cells...rather than by the foam." The addition of an optional control unit/pump (not included at importation) converts the ProCair Plus into an alternating-pressure therapeutic support system with selectable pressure cycle times. The ProCair Plus is designed to sit directly on a bed frame and for patients who weigh up to 500 lbs. It is 7" high and is available in lengths from 80" to 84" and widths from 36" to 42". See image below.
ProCair Plus
The Auto-Vector/Dolphin is an auto-adjusting air therapy mattress system designed to achieve Fluid Immersion Simulation (FIS) and maintain near-normal blood flow, optimizing oxygenation and minimizing tissue deformation. It has a breathable 70-denier-nylon taffeta surface and is used with a selectable control unit/pump (not included at importation). The Auto-Vector/Dolphin is designed to sit directly on a bedframe and can be configured either for patients who weigh up to 500 lbs. or for patients who weigh up to 1,000 lbs. The Auto-Vector/Dolphin is available for children (29" x 57" x 5") and for adults in lengths from 82" to 92", widths from 29" to 48" and heights from 8" to 10". See image below.
Auto-Vector/Dolphin
(Mattress only)
The DermaFloat LAL is a low air loss therapy mattress system designed to reduce surface moisture. It has three discrete zones (head, torso, and foot) and can alternately inflate and deflate adjacent cells. It features horizontal air cells to evenly distribute the patient's weight and maximize pressure redistribution, as well as an underlying 2" safety pad that can remain inflated without power for up to 12 hours. The DermaFloat LAL has a breathable 70-denier-nylon taffeta surface and is used with a selectable control unit/pump with autofirm, therapy, and pulsate modes (not included at importation). The DermaFloat is designed to sit directly on a bedframe and for patients who weigh up to 500 lbs. It is available as either an 80" (L) x 36" (W) x 10" (H) mattress or as an 80" (L) x 42" (W) x 10" (H) mattress. See image below.
DermaFloat LAL
(Mattress only)
The Arise 1000/1000 EX is a low air loss therapy mattress system designed to reduce surface moisture. It has three discrete zones (head, torso, and foot) and can alternately inflate and deflate sixteen cells (in pairs). The five-inch-deep therapy cells prevent bottoming out and evenly distribute the patient's weight to maximize pressure redistribution. Lower 3" therapy cells provide support in the event of a power failure. The Arise 1000/1000 EX has a breathable 70-denier-nylon taffeta surface and is used with a selectable control unit/pump with autofirm, therapy, and pulsate modes (not included at importation). It is designed to sit directly on a bedframe and for patients who weigh up to 1,000 lbs. The Arise 1000/1000 EX is available with lengths from 80" to 88", widths from 34" to 48" and heights from 5" to 8.5". See image below.
Arise 1000/1000 EX
(Mattress only)
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.
Chapter 94 EN states that "[t]his Chapter covers, subject to the exclusions listed in the Explanatory totes to this Chapter: (2) Mattress supports, mattresses and other articles of bedding or similar furnishings, sprung, stuffed or internally fitted with any material, or of cellular rubber or plastics, whether or not covered (heading 94.04)."
We note that the terms "mattress," "pneumatic mattress" and the synonymous "air mattress" are not defined by the HTSUS or the ENs and that heading 9404 is an eo nomine provision for "mattress" and that heading 3926 has an eo nomine provision for "pneumatic mattress". When terms are not defined in the HTSUS or the ENs, they are construed in accordance with their common and commercial meanings, which are presumed to be the same. Therefore, we examined the dictionary definition of the three terms.
The online Dictionary.com defines "mattress" as "a large flat pad with a strong cover, filled with straw, foam rubber, etc., and often incorporating coiled springs, used as a bed or as part of a bed." The online Dictionary.com defines "pneumatic mattress" and "air mattress" as "a mattress, usually of plastic or rubber, that can be inflated for use, as in camping, and deflated for storage."
This office notes that there are eo nominee provisions for mattresses in subheading 9404.21.00, HTSUS (foam), and in subheading 9404.29.90, HTSUS, (other materials), so these articles are prima facie classifiable in one or the other of these two subheadings.
In your ruling request, you suggest that these five mattresses be classified under subheading 3926.90.7500, HTSUS, which provides for "pneumatic mattresses and other inflatable articles, not elsewhere specified or included."
We initially refer to HQ ruling H265674, November 20, 2017, which defines pneumatic mattress as it applies to this subheading, and after review of the submitted documentation, we are of the opinion that these articles are beyond what would be appropriately classified there. These mattresses appear more similar to those in HQ ruling H276631, dated October 12, 2016, which found that birthing-bed mattresses were properly classified as a mattress in heading 9404.21, HTSUS. Since the five subject articles can be classified as mattresses in chapter 94, HTSUS, we look to chapter 39 note 2(x), which states that articles of chapter 94 shall not be classified in chapter 39. Accordingly, classification in chapter 39, and more specifically in subheading 3926.90.7500, HTSUS, as pneumatic mattresses, etc., is precluded.
Alternatively, you suggest that these five subject articles be classified in subheading 9019.10.2000, HTSUS, as massage apparatus, and cite NY ruling A89818, dated December 23, 2000, in support. We disagree, noting that those articles are complete systems with both a mattress and a control unit/pump, whereas the articles subject of this ruling are just the mattresses.
Heading 9019 includes massage apparatus, such as powered alternating pressure mattresses, which are "designed to prevent or treat bedsores by constantly varying the places at which the weight of the patient's body rests and also proving a superficial massage effect on tissues liable for necrosis." The internal air pressures of the air cells in such mattresses are controlled by an alternating pressure pump and it is the pumps and mattresses as a whole that form the massage apparatus.
The P.R.O. Matt Plus and ProCair Plus are non-powered self-inflating mattresses that can connect to optional control units/pumps to provide users with the option of selecting an alternating-pressure mode. However, in their imported condition, without control units/pumps, they are not massage apparatus.
Regarding the Auto-Vector/Dolphin mattress, you state that the "Dolphin system automatically measures and adjusts the mattress surface based on the characteristics of the patient. The control unit actively monitors the mattress for movement and surface changes. The result is adjustments in pneumatic control and patient immersion to reduce pressure and achieve a neutrally buoyant state for the patient." The Auto-Vector/Dolphin mattress does not have the alternating pressure functions described in NY ruling A89818, above, and thus cannot be classified under heading 9019 as massage apparatus.
The DermaFloat LAL and Arise 1000/1000 EX mattresses do have an alternating pressure system and a pulsation function and therefore could arguably be considered parts of massage apparatus. However, Additional Rule of Interpretation 1(c), HTSUS, provides that, in the absence of special language or context, a provision for parts of an article covers products solely or principally used as a part of such article, but a provision for "parts" or "parts and accessories" shall not prevail over a more specific provision for such part or accessory. The heading 9404 provision "mattresses" is decidedly more specific than heading 9019 provision "parts of massage apparatus."
Based upon the foregoing analysis, the five articles subject of this ruling request will be classified as mattresses in heading 9404, HTSUS.
The applicable classification for the P.R.O. Matt Plus, ProCair Plus, DermaFloat LAL, Auto-Vector/Dolphin, and Arise 1000/1000 EX mattresses 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 will be 6 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 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