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NY L89482

January 13, 2006

CLA-2-94:RR:NC:N3:349 L89482


TARIFF NO.: 9404.29.9010

Ms. Lisa Castillo
Albatrans, Inc.
149-10 183rd Street
Jamaica, NY 11413

RE: The tariff classification of mattress innerspring units from South Africa.

Dear Ms. Castillo:

In your letter received by this office on December 28, 2005 you requested a tariff classification ruling on behalf of Bedding Components.

You will be importing innerspring units for mattresses. A video showing the manufacturing, inspection, packing and shipping of the innerspring units was submitted with your request. Each inner spring unit may be made from different types of wire springs. The innerspring units are finished with a border wire. The innerspring units are not a mattress support (foundation or box spring) but a part of a sprung mattress.

The General Rules of Interpretation (GRI’s) governs classification of goods under the Harmonized Tariff Schedule of the United States Annotated. 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.

Although not covered, the innerspring unit has the essential character of a finished inner spring mattress and it meets the requirements of heading 9404, HTSUS.

The applicable subheading for the inner spring units will be 9404.29.9010, 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 other uncovered innerspring units. The duty rate will be 6 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/.

Articles classifiable under subheading 9404.29.9010, HTSUS, which are products of South Africa may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".

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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