N340071

N340071 June 6, 2024 CLA-2-94:OT:RR:NC:N4:463 CATEGORY: Classification TARIFF NO.: 9404.29.9087 John F. Cowen Roser & J. Cowen Logistical Services Ltd. 4695 Towerwood Dr. Brownsville, TX 78521 RE: The classification of five models of bedsore (decubitus ulcer) mattresses from Mexico Dear Mr. Cowen: This ruling is being issued in response to your letter dated May 10, 2024, requesting a tariff classification determination on behalf of your client, Joerns Healthcare, LLC, for five mattresses. In lieu of samples, pictures, product descriptions, brochures, technical drawings, a patent, and URLs were provided. The subject articles are five mattresses designed for wound care and the prevention and treatment of decubitus ulcers (bedsores). They are used primarily in hospitals, skilled nursing homes and long-term care facilities but may also be prescribed for home use. The five mattresses are made with, among other materials, air bladders, zippers, fasteners, valves, tubing, plastic connectors, and foam. The mattresses are made in Mexico and are further described below. The P.R.O. Matt Plus is a self-inflating mattress that uses an internal hosing and valve system to adjust the air pressure in individual cells to each patient’s weight and position to eliminate pressure points. It has three discrete zones (head, torso, and foot), a one-inch viscoelastic comfort layer, a firm surrounding perimeter, and a fluid-proof, low-friction, and low-shear 70-denier-nylon fabric surface. When the user exits the mattress, the foam pieces surrounding the individual cells return to their natural state and cause the underlying cells to reinflate. As stated in the provided patent, “[t]he foam is very soft, so that the foam does not provide principal support for the user. In this way, the user may be supported by the air in the cells…rather than by the foam.” The addition of an optional control unit/pump (not included at importation) converts the P.R.O. Matt Plus into an alternating-pressure therapeutic support system with selectable pressure cycle times. The P.R.O. Matt Plus is designed to sit directly on a bed frame and for patients who weigh up to 500 lbs. It is 7" high and is available in lengths from 76" to 80" and widths from 31" to 42". See image below. P.R.O. Matt Plus / The ProCair Plus is a self-inflating mattress that uses an internal hosing and valve system to adjust the air pressure in individual cells to each patient’s weight and position to eliminate pressure points. It has three discrete zones (head, torso, and foot), a one-inch viscoelastic comfort layer, a firm surrounding perimeter, and a fluid-proof, low-friction, and low-shear 70-denier-nylon fabric surface. When the user exits the mattress, the foam pieces surrounding the individual cells return to their natural state and cause the underlying cells to reinflate. As stated in the accompanying patent, “[t]he foam is very soft, so that the foam does not provide principal support for the user. In this way, the user may be supported by the air in the cells…rather than by the foam.” The addition of an optional control unit/pump (not included at importation) converts the ProCair Plus into an alternating-pressure therapeutic support system with selectable pressure cycle times. The ProCair Plus is designed to sit directly on a bed frame and for patients who weigh up to 500 lbs. It is 7" high and is available in lengths from 80" to 84" and widths from 36" to 42". See image below. ProCair Plus / The Auto-Vector/Dolphin is an auto-adjusting air therapy mattress system designed to achieve Fluid Immersion Simulation (FIS) and maintain near-normal blood flow, optimizing oxygenation and minimizing tissue deformation. It has a breathable 70-denier-nylon taffeta surface and is used with a selectable control unit/pump (not included at importation). The Auto-Vector/Dolphin is designed to sit directly on a bedframe and can be configured either for patients who weigh up to 500 lbs. or for patients who weigh up to 1,000 lbs. The Auto-Vector/Dolphin is available for children (29" x 57" x 5") and for adults in lengths from 82" to 92", widths from 29" to 48" and heights from 8" to 10". See image below. Auto-Vector/Dolphin (Mattress only) / The DermaFloat LAL is a low air loss therapy mattress system designed to reduce surface moisture. It has three discrete zones (head, torso, and foot) and can alternately inflate and deflate adjacent cells. It features horizontal air cells to evenly distribute the patient’s weight and maximize pressure redistribution, as well as an underlying 2" safety pad that can remain inflated without power for up to 12 hours. The DermaFloat LAL has a breathable 70-denier-nylon taffeta surface and is used with a selectable control unit/pump with autofirm, therapy, and pulsate modes (not included at importation). The DermaFloat is designed to sit directly on a bedframe and for patients who weigh up to 500 lbs. It is available as either an 80" (L) x 36" (W) x 10" (H) mattress or as an 80" (L) x 42" (W) x 10" (H) mattress. See image below. DermaFloat LAL (Mattress only) / The Arise 1000/1000 EX is a low air loss therapy mattress system designed to reduce surface moisture. It has three discrete zones (head, torso, and foot) and can alternately inflate and deflate sixteen cells (in pairs). The five-inch-deep therapy cells prevent bottoming out and evenly distribute the patient’s weight to maximize pressure redistribution. Lower 3" therapy cells provide support in the event of a power failure. The Arise 1000/1000 EX has a breathable 70-denier-nylon taffeta surface and is used with a selectable control unit/pump with autofirm, therapy, and pulsate modes (not included at importation). It is designed to sit directly on a bedframe and for patients who weigh up to 1,000 lbs. The Arise 1000/1000 EX is available with lengths from 80" to 88", widths from 34" to 48" and heights from 5" to 8.5". See image below. Arise 1000/1000 EX (Mattress only) / 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. Chapter 94 EN states that “[t]his Chapter covers, subject to the exclusions listed in the Explanatory totes to this Chapter: (2) Mattress supports, mattresses and other articles of bedding or similar furnishings, sprung, stuffed or internally fitted with any material, or of cellular rubber or plastics, whether or not covered (heading 94.04).” We note that the terms “mattress,” “pneumatic mattress” and the synonymous “air mattress” are not defined by the HTSUS or the ENs and that heading 9404 is an eo nomine provision for “mattress” and that heading 3926 has an eo nomine provision for “pneumatic mattress”. 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 examined 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 online Dictionary.com defines “pneumat

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