CLA-2-94:OT:RR:NC:N4:463
Lucinda Swartz
Scarbrough Consulting
7280 NW 87th Terr., Suite 300
Kansas City, MO 64153
RE: The classification of a foldable cot from Mexico
Dear Ms. Swartz:
This ruling is being issued in response to your letter dated October 29, 2024, requesting a tariff classification determination on behalf of your client, Blantex Inc., for a foldable cot. In lieu of samples, pictures and product descriptions were provided.
The subject article is a foldable cot identified as the XT-3CAMO and described as a heavy-duty foldable cot used for camping, shelters, emergency response, homes, and various other settings. The cot is made from a 1" square steel tube with an epoxy powder-coated finish. The deck is made of a poly/nylon fabric with a PVC backing and has a sewn-in foam pad. The cot measures 33" (W) x 80" (L) x 21.5" (H) when open and 39.5″ (L) x 8″ (W) x 6″ (H) when folded. It is supported by six legs, weighs 28 lbs., and can hold 375 lbs. The complete cot will be imported with a poly/nylon fabric storage bag with a fabric shoulder strap and a drawstring closure. It is made in Mexico. See images 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. The ENs to Chapter 94 of the HTSUS state, in relevant part, for the purposes of this Chapter, that the term “furniture” means: (A): Any “movable” articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafés, restaurants, laboratories, hospitals, dentists, surgeries, etc., or ships, aircraft, railway coaches, motor vehicles, caravan-trailers or similar means of transport. The foldable cot is within the meaning of furniture as described by the General ENs to Chapter 94 of the HTSUS.
Because the subject article is composed of different materials (metal, nylon, etc.), it is considered a composite good for tariff purposes. 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 essential character of the subject cot is imparted by the metal frame, as it provides the support and stability to the cot and makes up the majority of the cot’s value and weight.
GRI 5(a) of the HTSUS states that camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. The storage bag meets the requirements of GRI 5(a) and therefore does not need to be classified separately from the cot.
This office notes that these items are intended for household use.
The applicable classification for the XT-3CAMO foldable cot will be subheading 9403.20.0048, HTSUS, which provides for “Other furniture and parts thereof: Other metal furniture: Household: Other: Foldable mattress foundations with legs, having the characteristics of a bed or bed frame, whether or not mechanically adjustable: Stationary (not mechanically adjustable).” The general rate of duty will be free.
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 CFR 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