&&The cot consists of two components; a metal frame and a foam mattress. The metal frame of the the cot has 3 folding U shaped legs (or supports), and folds in half for compact storage. When fully extended, the cot measures 188 x 66 x 38 cm (74 x 26 x 15 in) and weighs 5.6 kg (12.3 lbs). The cot has a fabric mattress support panel, which is hooked to the frame with coil springs, and supports a 4.5 cm (1.8") foam mattress that is covered in a poly-cotton fabric.

&&You have proposed classification under HS 9403.20.00.10. Heading No. 94.03 provides for "Other furniture and parts thereof".&&&&Legal Note 2(a) to Chapter 94 reads: "The articles (other than parts) referred to in headings 94.01 to 94.03 are to be classified in those headings only if they are designed for placing on the floor or ground".&&&&General Explanatory Note A to Chapter 94 reads (in part): "for the purposes of this Chapter, the term 'furniture' means:…any 'movable' articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafés, restaurants, laboratories, hospitals, dentists' surgeries, etc., or ships, aircraft, railway coaches, motor vehicles, caravan-trailers or similar means of transport…".&&&&Explanatory Note 1 to heading No. 94.03 reads (in part): "The heading includes furnitures for: private dwellings, hotels, etc., such as…beds (including wardrobe beds, camp-beds, folding beds, cots, etc.)".&&&&The cot, consisting of a metal frame and foam mattress, forms a complete unit. The cot meets the terms of heading No. 94.03 as "Other furniture and parts thereof", by virtue of Legal Note 2(a) to Chapter 94, the definition of furniture as provided for under General Explanatory Note A to Chapter 94, and being specifically named in Explanatory Note 1 to heading No. 94.03.&&&&Therefore, the cot is included within heading No. 94.03 as "Other furniture and parts thereof", and more specifically under subheading No. 9403.20 as "Other metal furniture".&&