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July 28, 1999

CLA-2-94:RR:NC:TA:349 E84445


TARIFF NO.: 9404.90.8040

Mr. Harlen Adams
Schenker International, Inc.
754 Port America Place, Suite 100
Grapevine, TX 76051-0050

RE: The tariff classification of an unfinished featherbed mattress topper from China

Dear Mr. Adams:

In your letter dated July 1, 1999 you requested a classification ruling on behalf of Pillowtex Corporation.

You submitted a representative sample of an unfinished featherbed mattress topper and a statement from the manufacturer describing the actual construction. The unfinished featherbed will consist of a baffle box shell with a quilted top panel. The top panel has a 100 percent cotton terry fabric top layer, a plain woven cotton fabric backing and it is filled with a synthetic batting middle layer. Quilt stitching extends through all three layers. The remainder of the baffle box shell is made from cotton woven fabrics. The submitted sample has a 7.5-inch wide unfinished opening along one side seam. The shells have a 3-inch sidewall or gusset and will be imported in 39 x 75, 54 x 75, 60 x 80, 78 x 80 and 72 x 84 inch sizes. After importation the baffled shell will be filled with feathers and sewn closed. It is assumed that the actual featherbed shells will not contain any embroidery, lace, braid, edging, trimming, piping or applique work.

The General Rules of Interpretation (GRI’s) governs classification of goods under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes, taken in order. GRI 2(a) provides the following:

Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.

Given the general appearance of the submitted sample and the construction information, the unfinished featherbed has the essential character of the finished article. Although the main section is not filled, the top panel will be sufficiently stuffed so that it mat be classified in heading 9404.

The applicable subheading for the featherbed 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: of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35mm or applique work other. The duty rate will be 4.7 percent ad valorem.

The featherbed mattress topper falls within textile category designation 369. 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 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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