The tariff classification of two cot pads from China

N333991 July 27, 2023 N333991 CLA-2-94:OT:RR:NC:N4:463 CATEGORY: Classification TARIFF NO.: 9404.21.0095; 9903.88.03 Oscar Palacios C.H. Robinson International 4000 Arlington Ave. Los Angeles, CA 90008 RE:      The tariff classification of two cot pads from China Dear Mr. Palacios: This ruling is being issued in reply to your letter dated July 13, 2023, requesting a tariff classification determination on behalf of your client Westfield Outdoors, Inc.  In lieu of samples, illustrative literature, drawings, and product descriptions were provided. The subject articles are BPS Cot Pads, model nos. AC-673SM and AC-673LG.  They are described as lightweight cot pads made of a dual-density polyurethane foam core with a breathable and removable 65% polyester/35% cotton jersey weave cover.  They have nylon cord ties to secure the pad to a cot frame (not included) and compression roll-up straps for easy storage.  The BPS Cot Pads are commonly used by hikers, backpackers, and budget travelers and are designed to be placed on top of a cot for added comfort, support, and insulation.  The smaller pad, model no. AC-673SM, measures 73" (L) x 24" (W) x 3" (D) and the larger pad, model no. AC-673LG, measures 84" (L) x 36" (W) x 3" (D).  They are made in China. 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. The BPS Cot Pads are in many ways similar to the Simmons Siesta Gel Foam Rollup Loungers in NYRL N319765 (June 16, 2021), which were classified as foam mattresses in subheading 9404.21.0095, HTSUS. The applicable classification for the BPS Cot Pad, model nos. AC-673SM and AC-673LG, will be subheading 9404.21.0095, HTSUS, which provides for “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Other."  The rate of duty will be 3 percent ad valorem. Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce (ITA) and are separate from tariff classification and origin rulings issued by CBP.  The ITA’s AD/CVD landing page can be found at https://www.trade.gov/us-antidumping-and-countervailing-duties.  The ITA’s AD/CVD Reference Resources, including their “Scope Ruling Application Guide” and “Scope Ruling Application,” are available therein by selecting the AD/CVD Reference Resources “Learn More” button. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9404.21.0095, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 9404.21.0095, HTSUS, listed above. 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. 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