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NY G80345

August 23, 2000

CLA-2-94:RR:NC:TA:349 G80345


TARIFF NO.: 9404.90.8040

Mr. Daniel Percival
East-West Associates, Inc.
14821 Northam Street
La Mirada, CA 90638

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

Dear Mr. Percival:

In your letter dated July 31, 2000 you requested a classification ruling on behalf of Natural Feather and Textiles, Inc.

You submitted a sample of an unfinished featherbed mattress topper and a statement from the importer. The item consists of a main section with baffled channels and a quilted top panel. The top panel has a 100 percent cotton, 230 thread count, woven fabric top layer, a nonwoven polyester backing and it is stuffed with a polyester fiber fill. Quilt stitching extends through all three layers. The edges of the quilted top panel are finished with an overlock stitch. The baffled main section is made from two layers of the same cotton fabric used for the top layer of the quilted panel. The two fabric layers are joined by strips of fabric that create the baffled channels. The baffles are approximately 2 inches high. The quilted top panel is joined to the main section by the same stitching that holds the baffles. All four sides of the main section are left open and unfinished. This is to allow the importer to add different edge treatments per customer requests. The submitted featherbed measures approximately 60 x 78 inches.

The submitted sample is referred to as a comforter shell with channels. After importation, the edges will be finished leaving small openings used to insert the fill. A down or down and feather fill will be added to the main section and the openings will be sewn closed. The stated purpose of the product is to make goose down comforters or featherbeds. Based on the size, thickness, construction and quilted top panel, it is our opinion that the submitted sample may only be used to make a featherbed mattress topper.

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. Heading 9404, HTSUS, provides for, among other things, articles of bedding and similar furnishings, provided that such articles are fitted with springs or stuffed or internally fitted with any material. 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 quilted top panel is stuffed and thus for classification purposes is within the plain meaning of "stuffed or fitted" as set out in heading 9404, HTSUS.

The applicable subheading for the unfinished 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 4.6 percent ad valorem.

The unfinished featherbed 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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