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NY J86713

July 31, 2003

CLA-2-94:RR:NC:TA:349 J86713


TARIFF NO.: 9404.90.9505; 3921.13.5000

Ms. Donna Van Den Broeke
Kamino International Transport, Inc.
514 Eccles Ave.
South San Francisco, CA 94080

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

Dear Ms. Van Den Broeke:

In your letter dated July 3, 2003 you requested a classification ruling on behalf of Northpole USA, LLC.

The instant samples are a mattress topper and foam pad. The mattress topper is comprised of a covered solid piece of polyurethane foam with an outer cover. The two-inch foam is covered with an inner knit fabric. The outer cover is made from 75 percent cotton and 25 percent polyester knit pile fabric. This cover features a zipper on the back. Elastic straps have been sewn to the corners of this outer cover. These straps allow the topper to be held on the bed.

The foam pad is also referred to as a raw foam mattress topper. This 1-inch thick polyurethane foam pad is approximately the same length and width as the covered mattress topper. As requested the samples are being returned.

The applicable subheading for the covered mattress topper will be 9404.90.9505, Harmonized Tariff Schedule of the United States (HTS), which provides for the quilt will be 9404.90.8505, 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 with outer shell of cotton. The duty rate will be 8 percent ad valorem.

The applicable subheading for the uncovered foam pad will be 3921.13.5000, HTS, which provides for other plates, sheets, film, foil and strip, of plastics, cellular, of polyurethane, not combined with textile materials. The duty rate will be 4.2 percent ad valorem. The mattress topper falls within textile category designation 369. Based upon international textile trade agreements products of China 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 646-733-3043.


Robert B. Swierupski

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