CLA-2-39:OT:RR:NC:N4:415
Joseph Bockus
Frontier Therapeutics, Inc.
505 Ellicott Street
Buffalo, NY 14203
RE: The tariff classification of a pneumatic pressure redistribution device from China.
Dear Mr. Bockus:
In your letter dated November 13, 2024, you requested a tariff classification ruling.
Images and product literature were provided in lieu of a sample.
The product under consideration is described as the “Toto® Lateral Turning System.” It is intended to be used as a reactive pressure redistribution device to prevent bedsores. The system includes a digital control unit, a platform made of thermoplastic polyurethane (TPU) with a fitted cover, a pair of air cells made of nylon and TPU that feature quick connectors, a CPR deflation valve and tubing set, and a transport/storage bag.
The platform containing the air cells is placed underneath a hospital bed mattress. Air inflation hoses connect the air cells to the control unit, which can be programmed with timed inflation and rest duration intervals between 30 and 120 minutes. As alternating air cells within the platform are inflated, pressure is redistributed by turning the patient laterally via the mattress surface. The quick release CPR deflation valve allows for rapid deflation for emergency procedures.
Two versions of the platform are available, the Toto® Platform and the Toto® Cradle Platform. Both measure 1,850 millimeters in length by 745 millimeters in width, yet the Toto® Cradle, when turning to 30 degrees, activates a secondary inflation of nine degrees on the opposite side to enhance comfort and support particularly for lighter weight patients.
In your request, you propose classification in heading 9402 as medical furniture or parts thereof, or in subheading 9404.21.0095, Harmonized Tariff Schedule of the United States (HTSUS), as a mattress. The Toto® Lateral Turning System cannot be classified as furniture in chapter 94, because it does not meet the definitions of “furniture” set forth in note 2 to chapter 94. Also, it is not a part of furniture. The system has a separate and distinct commercial identity and is not designed to be a part of a piece of furniture.
Additionally, this office notes that HTSUS chapter 94 legal note 1(a) states, “[t]his chapter does not cover: (a) [p]neumatic or water mattresses, pillows or cushions, of chapter 39, 40 or 63.” The terms “mattress,” “pneumatic mattress,” and the synonymous “air mattress” are not defined by the HTSUS or the Explanatory Notes (ENs). 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 examine 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 Toto® Lateral Turning System does not meet this common definition of a mattress. 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, November 20, 2017, defines pneumatic mattresses similarly, and after review of the submitted documentation, we find that the Toto® Lateral Turning System is more appropriately classified as a plastic pneumatic mattress in chapter 39.
Further, we find the Toto® Lateral Turning System to be a set for classification purposes and hold the opinion that the pneumatic platform made of plastic would impart this system with its essential character, General Rule of Interpretation 3(b) noted.
The applicable subheading for the “Toto® Lateral Turning System” 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.
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