J89457 J8 Ruling Active

The tariff classification of a cot deck from Mexico.

Issued October 16, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9403.90.6000

Headings: 9403

Product description

The submitted sample is a cot deck. The item attaches to a steel cot frame with grommets and springs and acts as the sleeping surface. The deck is made of woven nylon fabric laminated with polyester and may come in different colors. The fabric is 22% polyester and 78% PVC and has a weight of 360 gr/M2.

CBP rationale

The applicable subheading for the cot deck will be 9403.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Parts: Other: Of textile material except cotton.

Full text

NY J89457 October 16, 2003 CLA-2-94:RR:NC:SP:233 J89457 CATEGORY: Classification TARIFF NO.: 9403.90.6000 Mr. Enrique Gonzalez Laredo Becnel, Inc. 4606 Modern Lane Laredo, TX 78041 RE: The tariff classification of a cot deck from Mexico. Dear Mr. Gonzalez: In your letter dated September 22, 2003, on behalf of Blantex, Inc., you requested a tariff classification ruling. The submitted sample is a cot deck. The item attaches to a steel cot frame with grommets and springs and acts as the sleeping surface. The deck is made of woven nylon fabric laminated with polyester and may come in different colors. The fabric is 22% polyester and 78% PVC and has a weight of 360 gr/M2. The applicable subheading for the cot deck will be 9403.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Parts: Other: Of textile material except cotton.” The rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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