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NY L89047

December 13, 2005

CLA-2-94:RR:NC:N3:349 L89047


TARIFF NO.:9404.21.0000

Mr. Brad Song
Zinus Inc.
7068 Koll Center Parkway # 425
Pleasanton, CA 94566

RE: The tariff classification of foam mattress from China.

Dear Mr. Song:

In your letter dated November 15, 2005 you requested a tariff classification ruling.

You submitted representative samples of a foam mattress and a textile outer cover. The 8-inch thick mattress is comprised of a 5-inch bottom portion laminated to a 3-inch top. The bottom is made from a solid piece of polyurethane foam. The top portion is made from visco-elastic polyurethane foam. The foam mattress is wrapped in a knit fabric. The outer cover is made from 75 percent cotton and 25 percent polyester knit pile fabric. One side of the cover has zippered opening. For Customs purposes the outer cover and foam mattress are considered a composite article.

The applicable subheading for the foam mattress will be 9404.21.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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 supportsmattresses: of cellular rubber or plastics, whether or not covered. The duty rate will be 3 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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