CLA-2-39:OT:RR:NC:N4:415
Joseph Bockus
Frontier Therapeutics, Inc.
505 Ellicott Street
Buffalo, NY 14203
RE: The tariff classification of inflatable cushions/pads and a textile cover from the United Kingdom.
Dear Mr. Bockus:
In your letter dated November 13, 2024, you requested a tariff classification ruling.
Samples were provided and will be retained as requested. Additionally, product literature with images was also submitted. There are five products under consideration.
The first product is described as the “Repose® Cushion,” item code 6201100. It is an inflatable cushion intended to be used either with a static chair with armrests or a wheelchair for pressure redistribution. The cushion features a valve allowing the included proprietary inflation regulating pump to inflate the interior thermoplastic polyurethane (TPU) cell. It measures 18 inches in length by 18 inches in width by three inches in height.
The second product is described as the “Repose® Mattress Overlay,” item code 6011100. It is an inflatable pad designed for use on a standard double bed for pressure redistribution. The overlay features a valve allowing the included proprietary inflation regulating pump to inflate the interior TPU cell. It measures 70 inches in length by 30 inches in width by two inches in height.
The third product is described as the “Repose® Companion,” item code 6990003. It is an inflatable overlay that features straps to aid in manual lateral transfers and is intended to reduce the risk of shear and friction associated with these transfers. This overlay includes a textile fabric covering and features a valve allowing the included proprietary inflation regulating pump to inflate the interior TPU cell. It measures 78 inches in length by 35 inches in width by two inches in height.
The fourth product is described as the “Repose® Flex,” item code 6750002. It is an inflatable heel offloading cushion which is designed to provide pressure relief across the surface of the lower leg, protecting the Achilles tendon, by placing the knee in slight flexion. This cushion features a valve allowing the included proprietary inflation regulating pump to inflate the interior TPU cell. It measures 20 inches in length by 27.5 inches in width by four inches in height.
The fifth product is described as the “Repose® Blue Cushion Cover,” item code 6211100. It is a textile cushion cover designed to protect and cover a Repose® cushion. The cover is composed of three layers. The outer surface, front and back, of the cover is comprised of a 100 percent polyester knitted fabric with a polyurethane coating on one side. The middle layer is comprised of a 100 percent cotton knitted fabric. The item is square in shape, measuring 20 inches in length and width, and is hemmed on all sides. The cover features a zipper on one side and a “Repose® Cushion” screen-printed logo on the front in the upper left-hand corner. The cover is washable and reusable.
You asked in your ruling request whether these five articles can be properly classified as medical furniture or parts thereof in heading 9402. These articles cannot be classified as medical furniture in chapter 94, because they do not meet the definitions of “furniture” set forth in note 2 to chapter 94. Also, they are not parts of furniture. They have separate and distinct commercial identities and are not designed to be parts of a piece of furniture. Additionally, articles 1, 2, and 4, are all specialized pneumatic cushions and chapter 94 legal note 1 states, “[t]his chapter does not cover: (a) [p]neumatic or water mattresses, pillows or cushions, of chapter 39, 40 or 63.” This same analysis applies to article 3, the Companion (overlay and lateral transfer cover), as well. With respect to article five, this is a PU-coated fabric cushion cover. It does not have any of the characteristics of furniture or furniture parts and thus cannot be classified as such in heading 9402.
Further, you questioned whether these five articles can be properly classified as articles of bedding in heading 9404.
We look to Headquarters ruling 082601, dated October 17, 1988, which states in pertinent part:
Comforters fall within the definition of bedding set out in Headnote 2, Subpart B, Part 5, Schedule 3, TSUSA. The relevant language of that headnote provides that “the term ‘bedding’ means … comforters and other articles, by whatever name known, chiefly used as bed furnishings.”
The term “bedding” is not defined in the Harmonized Tariff Schedule of the United States (HTSUS). When a definition is not provided in the HTSUS, CBP and the courts look to the common usage of the terms. Consistent with HTSUS Headnote 2, Subpart B, Part 5, Schedule 3, “bedding” is commonly defined to mean the covers on a bed, including the sheets, blankets, pillows, pillowcases and other articles designed to protect the bed and provide warmth and comfort.
None of these items meet this common definition of bedding.
Additionally, you suggested classification specifically in subheading 9404.21.0095, HTSUS, which provides for mattresses. This office notes that the terms “mattress,” “pneumatic mattress” and the synonymous “air mattress” are not defined by the HTSUS or the Explanatory Notes (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.” None of these items meet this common definition of mattress. 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 HQ ruling H265674, dated November 20, 2017, defines pneumatic mattresses and after review of the submitted documentation, we find some of these articles (articles 1, 2, 4, and possibly 3) may be appropriately classified as such in subheading 3926.90.7500, HTSUS, as pneumatic mattresses, etc. Additionally, presuming that at least some of these articles are specialized pneumatic cushions, this office notes that they would be excluded from chapter 94 per note 1(a) as mentioned previously.
With respect to the fifth article, the PU-coated fabric cushion covers, this office notes that they are not internally stuffed, so they are not pillows, cushions or similar furnishings, and as discussed above, neither are they bedding.
Based upon the foregoing analysis, these five articles are not classified in subheading 9404.21.0095, HTSUS, as mattresses or elsewhere in heading 9404 as bedding, or as pillows, cushions and similar articles.
For the first four articles, we find them to be considered sets for classification purposes with the plastic inflatable component imparting the essential character, General Rule of Interpretation 3(b) noted, and that they would be appropriately classified within heading 3926 as explained in the preceding comments.
The applicable subheading for the “Repose® Cushion, Mattress Overlay, Companion, and Flex,” item codes 6201100, 6011100, 6990003, and 6750002, respectively, will be 3926.90.7500, HTSUS, which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [p]neumatic mattresses and other inflatable articles, not elsewhere specified or included.” The column one, general rate of duty is 4.2 percent ad valorem.
The applicable subheading for the “Repose® Cushion Cover,” item code 6211100, will be 6307.90.9891, HTSUS, which provides for “[o]ther made up articles, including dress patterns: [o]ther: [o]ther: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 7 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 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 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 Regulations (19 CFR 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division