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NY M84016

June 16, 2006

CLA-2-94:RR:NC:N3:349 M84016


TARIFF NO.: 9404.90.2000

Maria Elena Gomez
Bob Barker Company, Inc.
134 N Main St.
Fuquay-Varina NC 27526

RE: The tariff classification of an all-in-one bed from Mexico.

Dear Ms. Gomez:

In your letter dated May 25, 2006 you requested a classification ruling.

The submitted sample is referred to as item # BBSSB, “Isolation/Suicide Cell All-in-One Bed.” It is described as a combination mattress, blanket and pillow. The item is essentially a padded mat with a quilted blanket sewn to one side. The outer shell of the mattress portion and the blanket portion are made from polyester woven fabric quilted to a polyester batting. The pad or mattress portion is filled with a polyester inner batting. One end of the pad is stuffed with additional polyester and forms the pillow. Quilt stitching extends through all layers of the pad and blanket. All the edges are finished and the corners are tacked. Although referred to as a mattress, the pad is not considered a mattress for tariff purposes. The pad measures approximately 35 x 75 inches including the 35 x 10 pillow component. The blanket or quilt measures approximately 48 x 65 inches. The pad or cushion conveys the essential character of the “All-in-One Bed.”

The applicable subheading for the “Isolation/Suicide Cell All-in-One Bed” will be 9404.90.2000, 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: pillows, cushions and similar furnishings: other. The general 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/.

The “Isolation/Suicide Cell All-in-One Bed” falls within a subheading that is not assigned a textile category designation. 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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