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NY L81761

January 21, 2005

CLA-2-94:RR:NC:TA:349 L81761


TARIFF NO.: 9403.90.6000; 9404.29.9090; 6307.90.9889

Mr. Greg Wind
Boyd Flotation, Inc./ Boyd Specialty Sleep 2440 Adie Road
Maryland Heights, Missouri 63043

RE: The tariff classification of a foundation cover, bed top cover and upper unit from China.

Dear Mr. Wind:

In your letter dated December 20, 2004 you requested a tariff classification ruling.

You will be importing a Silent Night foundation cover, Silent Night bed top cover and a Silent Night upper unit sides and bottom. Samples of the foundation cover and bed top cover were submitted with your request. The fiber content of all three items is stated to be 59 percent polyester and 41 percent polypropylene fabric with polyester fiber and nylon netting. The foundation cover is comprised of a rectangular non-woven platform sewn to quilted side panels. The bottom portion of the cover is open. After importation the cover will be placed over and stapled to a wooden frame with slats. This foundation is used to support a mattress but it would not be considered a mattress support of heading 9404 as it is not filled with springs or steel wire mesh.

The bed top cover is an unfinished mattress. It is comprised of a padded top portion attached to an unfilled bottom by means of a full zipper. The unfilled bottom consists of a non-woven base sewn to quilted fabric sides. After importation the bottom portion will be filled with various types of plastic foam in different densities. The padded top will be zippered to the bottom finishing the pillow top style mattress. The mattress may also be filled with air or fluid chambers in addition to the plastic foam.

The upper unit sides and bottom is essentially the lower section of the bed top cover. It will be made of a non-woven base sewn to quilted sides and will not have a zipper. After importation it will be filled and a top panel will be sewn to it.

In your letter you suggest classification under heading 6304.91.0040 as an other furnishing. 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 mattress (bed top cover) has the essential character of the finished article. Although the main section is not filled, the top panel is sufficiently stuffed so that it may be classified in heading 9404. The upper unit sides and bottom is not sufficiently stuffed nor does it have the essential character of a finished mattress. It is a mattress part. As heading 9404 does not provide for parts it will be classified as a made up textile article. The foundation cover is not a part of a sprung mattress support but rather a part of the wooden mattress foundation. It will be classified as parts of furniture.

The applicable subheading for the foundation cover will be 9403.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: parts: other: of textile material except cotton. The rate of duty will be free.

The applicable subheading for the bed top cover (unfinished mattress) will be 9404.29.9090, 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: mattress supports mattresses: of other materials: other other. The duty rate will be 6 percent ad valorem.

The applicable subheading for the upper unit sides and bottom will be 6307.90.9889, HTS, which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem.

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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