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NY G85424

January 11, 2001

CLA-2-94:RR:NC:TA:349 G85424


TARIFF NO.: 9404.90.9505

Ms. Tania Balog
Ranko Balog Co.
P.O. Box 92916
Los Angeles, CA 90009-2916

RE: The tariff classification of an unfinished feather bed mattress topper from China.

Dear Ms. Balog:

In your letter dated January 24, 2000 you requested a classification ruling on behalf of Hollander Home Fashion.

The submitted sample is an unfinished featherbed mattress topper. The item is comprised of a main section with baffled channels. A quilted top panel is sewn onto the main section. The outer shell of the main section and top panel are made from 100 percent cotton woven fabric. The quilted top panel is stuffed with down filler. The shell is sewn along three edges with two partial openings along the fourth. The shell measures 54 x 75 inches and includes a 2-inch gusset. After importation the main section will be stuffed with feathers and sewn closed. As requested the sample is being returned.

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 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 feather bed shell will be 9404.90.9505, 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 with outer shell of cotton. The duty rate will be 9.5 percent ad valorem.

The shell 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.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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