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NY L89559

January 20, 2006

CLA-2-94:RR:NC:N3:349 L89559


TARIFF NO.: 9404.90.8040

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

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

Dear Mr. Song:

In your letter dated January 3, 2006 you requested a classification ruling.

You submitted a sample of a mattress pad. The outer shell of the face side is made from 100 percent cotton woven fabric. The back is made from a man-made fiber non-woven fabric. The pad is stuffed with multiple inner components including a ¼ inch thick piece of visco-elastic foam and a thick layer of polyester batting. The pad contains quilt stitching. A 3- millimeter wide piping has been inserted in the edge seam on all four sides. Elastic straps at the corners are used to secure the pad to the mattress.

The applicable subheading for the mattress pad will be 9404.90.8040, 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: other: of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work other. The duty rate will be 4.4 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/.

The mattress pad falls within textile category designation 369. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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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