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June 8, 1999

CLA-2-94:RR:NC:TA:349 E81912


TARIFF NO.: 9404.90.2000

Ms. Nancy Eisen
Mountain Hard Wear
950-A Gilman Street
Berkeley, CA 94710

RE: The tariff classification of a foam sleeping pad from Taiwan.

Dear Ms. Eisen:

In your letter dated May 4, 1999 you requested a classification ruling.

The submitted sample is a pad. The pad is made from 2 layers of plastic foam that have been laminated together. The top open cell layer has an egg crate shaped surface and will be between 1 and 1.75 inches thick while the closed cell bottom layer will be 3/8 inch thick. The pad is shaped for a mummy style sleeping bag. It will be cut to specific sizes including 20 x 50, 20 x 60, 20 x 72, 22 x 72 and 25 x 77 inches. After importation it will be placed in a fabric sleeve.

The applicable subheading for the pad will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for 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: pillows, cushions and similar furnishings: other. The duty rate will be 6 percent ad valorem.

Presently, subheading 9404.90.2000, HTS, is not assigned a textile category designation and items classified therein are not subject to quota or visa requirements.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment.

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 212-637-7078.


Robert B. Swierupski

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