The tariff classification of foldable cushioned play mat from China

N363640August 13, 2026CLA-2-2:OT:RR:NC:N2:349
CATEGORY: Classification
TARIFF NO.: 9404.90.2090
Mr. Joseph SuttonPrecision CHB1113 E 7th St., 2nd FloorBrooklyn, NY 11230RE: The tariff classification of foldable cushioned play mat from ChinaDear Mr. Sutton:In your letter dated
July 24, 2026
, you requested a tariff classification ruling for a foldable cushioned playspace on behalf of your client Jay Franco. In lieu of a sample, photographs were submitted with yourrequest.The subject merchandise, identified as “Foldable Cushioned Play Space,” is a portable, folding cushionedaplay matesigned to give. The item is fashioned like a suitcase with raised edges in the unfolded position dyoung children a comfortable spot to play, lounge, or nap at home or on the go. When folded, the item has a.Th ofcavity to allow for the storage and transport of small toys or items is item is constructed with acorepolyurethane foam outer Sherpa fleece . Thefoam is covered on the surface with100 percent polyester fabricfront panellush ribbed on the and back s and pfabric on the outer edges. The foam is covered on the insidecotton flannel fabric.The playful sleeping/playing surface with itemis shaped like a slice of sandwich breadand is embroidered on the front outer surface with a smiling face consisting of two black eyes and a mouth.resemb lettuce and tomato.When , theAdditional red and green fabric is assembled to the sides to le unfoldedmat provides an open layout with thick, raised cushioned sides that act as protective bumpers to keep toddlerssecurely centered on the pad.travelpolyurethane foam An integrated fabric handle on the top facilitates . Fully opened, the entire unit measures approximately 50 inches long, 25 inches wide, and 7 inches high;when folded, it measures 26 inches high by 14 ½ inches wide.You have suggested that the “Foldable Cushioned Play Space” should be classified under subheading9404.90.2090, HTSUS, which provides for “Mattress supports; articles of bedding and similar furnishing (forexample, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed orinternally fitted with any material or of cellular rubber or plastics, whether or not covered: Other: Pillows,cushions and similar furnishings: Other: Other.” We agree. The rate of duty will be 6 percent ad valorem.
The duties cited above are current as of this ruling’s issuance. 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/.This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties as provided for in Subchapter III to Chapter 99, HTSUS.Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.For further information to assist with the importation process, please refer to the frequently updated CargoSystems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies.The holding set forth above applies only to the specific factual situation and merchandise description asidentified 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 theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder 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 periodicverification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Kim Wachtel at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division