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NY A83024

May 10, 1996

CLA-2-94:RR:NC:TP:349 A83024


TARIFF NO.: 9404.90.8040

Ms. Blair Howe
The Functional Bedding Company
1953 Boyer Avenue East
Seattle WA 98112

RE: The tariff classification of an unfinished Double Comfort Mattress Pad from Hong Kong or China.

Dear Ms. Howe:

In your letter dated April 17, 1996 you requested a classification ruling.

Illustrative literature depicting a finished "Double Comfort Mattress Pad" was submitted. The pad is designed and sized for queen and king size beds. Half of the pad consists of a standard quilted mattress pad with a 100 percent cotton woven shell and stuffed with a 100 percent cotton batting. The other half is similar to a featherbed mattress topper and consists of a 100 percent cotton shell which will be stuffed with goose down. It does not appear to contain any lace, braid, embroidery, appliques, edging, trimming or piping. The presence of these features will result in a change of classification and duty rate. This "Double Comfort Mattress Pad" allows one sleeper to rest on the cooler cotton pad, while the other sleeper is kept warmer due to the insulating qualities of the down. The edges of the pad are bound with shell fabric and the pad is secured to the bed with elastic straps containing hook and loop fasteners. The pad will be imported with the down side unfilled. After importation, the down side shell will be filled with down and finished. The unfilled "Double Comfort Mattress Pad" has the essential character of the finished pad and following General Rule of Interpretation 2(a) it will be classified as the finished article.

The applicable subheading for the "Double Comfort Mattress Pad" will be 9404.90.8040, Harmonized Tariff Schedule of the United States (HTS), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: other: of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work... other. The duty rate will be 4.9 percent ad valorem.

The "Double Comfort Mattress Pad" falls within textile category designation 369. Based upon international textile trade agreements products of Hong Kong and China are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Hansen at 212-466-5854.


Roger J. Silvestri

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