The Product
- A pneumatic pressure redistribution system that turns a patient laterally to prevent bedsores.
- A platform of thermoplastic polyurethane (TPU) with a fitted cover, holding a pair of nylon and TPU air cells with quick connectors.
- Sold with a digital control unit, air inflation hoses, a CPR deflation valve and tubing set, and a transport/storage bag.
- The platform goes under a hospital bed mattress; the control unit inflates alternating air cells on timed intervals of 30 to 120 minutes.
- Two platform versions, Toto Platform and Toto Cradle Platform, each 1,850 mm long by 745 mm wide.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Toto® Lateral Turning System | HTS 3926.90.7500 | [o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [p]neumatic mattresses and other inflatable articles, not elsewhere specified or included |
Explanation
The importer proposed medical furniture or a mattress of chapter 94. CBP set both aside and turned to chapter 39.
The tariff doesn't define mattress, pneumatic mattress or air mattress, so CBP used their common meaning from a dictionary: a mattress, usually of plastic or rubber, that inflates for use and deflates for storage. HQ ruling H265674 defines pneumatic mattresses the same way. After reviewing the submitted documentation, CBP found the system is a plastic pneumatic mattress.
CBP also found the system is a set under General Rule of Interpretation 3(b), and that the plastic pneumatic platform gives the set its essential character. The whole set is classified on the line for pneumatic mattresses and other inflatable articles of plastics.
Headings CBP ruled out
- heading 9402, medical furniture or parts: The system doesn't meet the definition of furniture in note 2 to chapter 94, and it isn't a part of furniture: it has a separate and distinct commercial identity and wasn't designed as part of a piece of furniture.
- heading 9404, mattresses: Note 1(a) to chapter 94 excludes pneumatic mattresses of chapter 39, 40 or 63, and the system doesn't meet the common dictionary definition of a mattress.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it an inflatable plastic platform placed under a mattress to reposition a patient?
- Does a control unit inflate alternating air cells on timed intervals to turn the patient?
- Is it sold as a set with the control unit, hoses, deflation valve and bag?
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 |
|---|---|---|---|
| 3926.90.7500 | ✓ Still in the schedule | Heading 3926 › Pneumatic mattresses and other inflatable articles, not elsewhere specified or included | Today's duty from China |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
None of the other rulings listed here is on the same line; they classify other plastic articles under heading 3926. N336564 covers a plastic breathing device, N300414 a plastic locking device, N325854 a cellphone case, N328944 a plastic pipette, and N332780 a plastic wheel.
- N336564December 7, 2023Plastic breathing device from China3926.90.9985
- N300414October 1, 2018Plastic locking device from China3926.90.9990
- N308715January 16, 2020Mobile device holder from China3926.90.9990
- N359131March 6, 2026Accessories from China3926.90.9989, 6117.80.8730, 6212.90.0030
- N303877April 26, 2019Plastic electronic device accessory from China3926.90.9990
- N325854May 16, 2022Cellphone case from China3926.90.9985
- N328944November 8, 2022Plastic pipette from China3926.90.9985
- N332780May 19, 2023Plastic wheel from China3926.90.9985
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N344012 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