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NY 848065

CLA-2-94:S:N:N3H:349 848065


TARIFF NO.: 9404.90.2000

Ms. Mary Chou
8728 Aviation Blvd.
Inglewood, CA 90301

RE: The tariff classification of an electric bed pad from Japan.

Dear Ms. Chou:

In your letter dated December 4, 1989, you requested a tariff classification ruling.

The submitted sample is a bed pad with an electronic control which automatically adjusts the temperature of the pad. It measures approximately 39 by 80 inches with a surface of 100% wool, a layer of stuffing of 80% wool/20% polyester, ceramic disks, heating element, felt of 100% polyester, a layer of stuffing of 80% wool/20% polyester and surface material of 100% cotton woven fabric. The packaging comes with warnings that the pad should not be washed because the ceramic disks could be broken. The pad will be used to heat a bed. For Customs purposes, it is the wool that gives the pad its essential character. The pad will be considered an article of bedding in spite of the fact that it contains an electronic control. As requested in your letter, the sample will be returned to you.

The applicable subheading for the bed pad will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for mattress supports,...whether or not covered, other; pillows, cushions and similar furnishings, other. The rate of duty will be 6 percent ad valorem. The rate of duty will remain the same during 1990.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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