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NY 895597

March 31, 1994

CLA-2-94:S:N:N6:349 895597


TARIFF NO.: 9404.90.8040

Mr. Peter J. Allen
Neville, Peterson & Williams
80 Broad Street
Suite 3400
New York, NY 10004

RE: The tariff classification of a featherbed pad from China.

Dear Mr. Allen:

In your letter dated March 7, 1994, on behalf of Natural Feather & Textiles, Inc. you requested a tariff classification ruling.

The submitted sample identified in your letter as a "Nauturelle" Baffle Box Featherbed is considered a mattress pad rather than a mattress. The outer shell is made of 100 percent cotton woven fabric filled with a blend of feathers. The edges are finished with a strip of piping which measures less than 6.35 mm. As stated in your letter the submitted sample is queen size and measures approximately 78 inches by 80 inches with 2 inch wide side panels. This pad is designed to be placed on top of the primary sleeping surface to provide extra comfort and support. It is commonly used in conjunction with a regular mattress.

The applicable subheading for the 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 rate of duty will be 5 percent ad valorem.

The mattress pad falls within textile category designation 369. Based upon international trade agreements, products of China are subject to visa and quota requirements.

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. Since 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 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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