The Product
- Heavy-duty foldable cot for camping, shelters, emergency response and homes.
- Frame of 1-inch square steel tube with an epoxy powder-coated finish.
- Deck of poly/nylon fabric with a PVC backing and a sewn-in foam pad.
- Six legs; 33 by 80 by 21.5 inches open; weighs 28 pounds and holds 375 pounds.
- Imported with a poly/nylon fabric storage bag with a shoulder strap and drawstring closure.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| XT-3CAMO foldable cot | HTS 9403.20.0048 | Other furniture and parts thereof: Other metal furniture: Household: Other: Foldable mattress foundations with legs, having the characteristics of a bed or bed frame, whether or not mechanically adjustable: Stationary (not mechanically adjustable) |
Explanation
CBP found the cot is furniture under Chapter 94: a movable article built to stand on the floor or ground and used to equip homes, shelters and similar places, citing the Explanatory Notes to Chapter 94.
Because the cot is made of different materials (metal, nylon and others), CBP treated it as a composite good and applied GRI 3(b), essential character. CBP found the steel frame gives the cot its essential character: it provides the support and stability and makes up most of the cot's value and weight. CBP also noted the cot is intended for household use.
The storage bag is a fitted container entered with the cot and normally sold with it, so under GRI 5(a) it is classified with the cot rather than separately.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a foldable cot with legs that has the characteristics of a bed or bed frame?
- Is the frame metal, and does it give the cot its support and most of its weight and value?
- Is it stationary, with no mechanical adjustment?
- Is it intended for household use?
A no to any of them can mean a different code. A licensed broker can classify your product.
The code today
| HTS code | In today's schedule | Where it sits | Today's duty |
|---|---|---|---|
| 9403.20.0048 | ✓ Still in the schedule | Heading 9403 › Other metal furniture › Stationary (not mechanically adjustable) | Today's duty from Mexico |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
N344607 covers two folding cots and N344559 an adjustable workstation, each on a different line of the same metal furniture subheading. N333727, N309157, N284043, N330558, N351495 and N357456 cover relay racks, a steel rack, cabinet enclosures, a utility cart and other metal furniture under that subheading.
- N344559January 6, 2025Adjustable workstation from Mexico9403.20.0090
- N344607January 2, 2025Two folding cots from Mexico9403.20.0090
- N333727July 21, 2023Computer server relay racks from Mexico9403.20.0086
- N309157February 4, 2020Steel rack and components from Mexico9403.20.0075, 9403.90.8041
- N284043March 23, 2017Cabinet enclosures from Mexico9403.20.0030
- N330558February 15, 20233-tier utility cart from China9403.20.0050
- N351495July 30, 2025Metal furniture from India9403.20.0086
- N357456January 29, 2026Metal furniture from China9403.20.0086
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N343626 in plain English and checked its codes against the letter and today's tariff schedule. A ruling applies only to goods that match its facts; our terms explain the rest. Terms