CLA-2-94:OT:RR:NC:N4:463
Lucinda Swartz
Scarbrough Consulting
7280 NW 87th Terrace, Suite 300
Kansas City, MO 64153
RE: The tariff classification of two folding cots from Mexico
Dear Ms. Swartz:
This ruling is being issued in response to your letter dated December 12, 2024, requesting a tariff classification determination on behalf of your client, Blantex, Inc, for two folding cots. In lieu of a sample, pictures and product descriptions were provided.
This ruling is for two folding cots, FEMA-ADA-IV and FEMA-ADA. They will be made for the Federal Emergency Management Agency (FEMA) and are not for home use. They are described as heavy-duty folding cots with incorporated mattress pads. They are made of 1" diameter steel tube and can support a 375 lbs. user. The steel frame at the head of each cot can be raised in several discrete increments as a backrest to provide the user with a seated or semi-reclining position. The 3.1"-thick foam mattress pads are covered in a PVC-coated polyester fabric that is sewn onto a heavy nylon fabric that is permanently attached to 54 steel springs extending inward from the tubular frame. When set up for use, the cots measure 33.5" (W) x 78" (L) x 16" (H) and when folded for storage, they measure 33" (W) x 38" (L) x 12" (H). The cots weigh approximately 33 lbs. The FEMA-ADA-IV adds a vertical metal bar to support an IV bag. They are made in Mexico. See images below:
FEMA-ADA
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FEMA-ADA-IV
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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. (It should be noted that, for purposes of this Chapter, articles are considered to be “movable” furniture even if they are designed for bolting, etc., to the floor, e.g., chairs for use on ships). Similar articles (seats, chairs, etc.) for use in gardens, squares, promenades, etc., are included in this category. The cots meet the definition of furniture.
Because the cots are composed of different materials (metal, foam, fabric, etc.), they are considered composite goods 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 cots is imparted by the steel frames, as the frames provide the support and stability to the cots and make up the majority of the cots’ value and weight.
This office notes that these articles are not intended for household use, but for use by FEMA.
The applicable classification for both the FEMA-ADA cot and the FEMA-ADA-IV cot will be subheading 9403.20.0090, HTSUS, which provides for “Other furniture and parts thereof: Other metal furniture: Other: Other.” 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 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