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NY C81796




December 11, 1997

CLA-2-94:RR:NC:TA:349 C81796

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.9555

Mr. Bryan Hutton
Sleep Tech Incorporated
P.O. Box 403
St. Helens, Oregon 97051

RE: The tariff classification of a mattress topper from China.

Dear Mr. Hutton:

In your letter dated November 11, 1997 you requested a classification ruling.

A sample and illustrative literature of an "Ultra Top Mattress Topper" were submitted. The topper is comprised of three layers. The top layer of this topper is made from 100 percent polyester knit fabric. The middle contains a polyester filler and a solid piece of 100 percent polyurethane foam. The back layer is made from polypropylene non-woven fabric. Quilt stitching extends through the top and middle layers. The item has a nylon zipper which extends around the entire circumference of the product and an additional bottom layer. After importation water chambers will be placed in this added section. The "Ultra Top" will be available in standard bedding sizes. This topper 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 "Ultra Top Mattress Topper" will be 9404.90.9555, 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: other: other... of man-made fibers. The duty rate will be 12.3 percent ad valorem. The duty rate for 1998 will be 11.6 percent ad valorem.

The "Ultra Top Mattress Topper" falls within textile category designation 666. Based upon international textile trade agreements products of 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.

Sincerely,

Robert B. Swierupski
Director,

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