The Product
- Heavy-duty folding cots made of 1-inch diameter steel tube, each supporting a 375-pound user.
- A 3.1-inch foam mattress pad covered in PVC-coated polyester fabric, sewn to nylon fabric attached to 54 steel springs on the frame.
- The steel frame at the head raises in steps as a backrest for a seated or semi-reclining position.
- Set up, 33.5 by 78 by 16 inches; folded, 33 by 38 by 12 inches; about 33 pounds. One model adds a metal bar to hold an IV bag.
- Made for the Federal Emergency Management Agency, not for home use.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| FEMA-ADA cot and FEMA-ADA-IV cot | HTS 9403.20.0090 | Other furniture and parts thereof: Other metal furniture: Other: Other. |
Explanation
CBP found the cots meet the Chapter 94 definition of furniture, citing the Explanatory Notes, which describe furniture as movable articles built to stand on the floor or ground and used to equip dwellings, offices, hospitals and similar places.
Because the cots combine metal, foam and fabric, CBP treated them as composite goods and applied GRI 3(b), which classifies a composite good by the material that gives it its essential character. CBP found the steel frames impart that character: they provide the support and stability and make up most of the cots' value and weight. So the cots are classified as metal furniture, on the line for other metal furniture. CBP noted the cots are for use by FEMA rather than in households.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a folding cot with a steel tube frame?
- Does the steel frame make up most of the cot's value and weight?
- Does it have a mattress pad permanently attached to the frame?
- Is it made for use outside the home, such as by an emergency agency?
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 |
|---|---|---|---|
| 9403.20.0090 | ✓ Still in the schedule | Heading 9403 › Other metal furniture | Today's duty from Mexico |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
N344559 classifies an adjustable workstation and N325042 classifies two dollies on the same line. N343626 covers a foldable cot on another line of the same subheading.
- N344559January 6, 2025Adjustable workstation from Mexico9403.20.0090
- N325042April 8, 2022Two dollies from China9403.20.0090
- N343626November 5, 2024The classification of a foldable cot from Mexico9403.20.0048
- N337507January 19, 202422 folding tables and their cart from Taiwan9403.20.0086, 9403.70.8031
- N333727July 21, 2023Computer server relay racks from Mexico9403.20.0086
- N344839January 22, 2025Two combination dresser/garment racks from China9403.20.0050, 9403.60.8081
- N309157February 4, 2020Steel rack and components from Mexico9403.20.0075, 9403.90.8041
- N302400February 13, 2019Two planters with their stands from China9403.20.0050, 9403.60.8081
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N344607 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