CLA-2 CO:R:C:G 087936 jlj
Mr. L. Klestadt, Vice President
Trans-World Shipping Corp.
53 Park Place
New York, New York 10007
RE: Tariff classification of a mattress pad and a mattress
cover
Dear Mr. Klestadt:
In your letter of August 22, 1990, you requested a tariff
classification ruling for a crib mattress cover on behalf of
your client, Fishman Associates, Inc., of Plainview, New York.
You submitted two sample products; a mattress pad and a
mattress cover along with your request.
FACTS:
Both products are made of textile materials. The
component breakdown, by weight, which you furnished is assumed
to apply to the mattress pad and is as follows:
65/35 Polyester/Cotton Sheeting 39.4%
Non-Woven Polyester Filling 33.6%
Vinyl (PVC) 9.0%
Binding, Thread, Velcro, etc. 18.0%
The mattress pad is made up of several layers of material
consisting of a center ply of vinyl inserted between two
layers of polyester fill. The top and bottom layers of fabric
which form the outer surfaces are composed of polyester/cotton
sheeting. The pad measures approximately 32-1/2 inches by 50-
1/2 inches, and is intended to fit on top of the mattress
cover to protect the mattress. There are velcro-type tabs at
each corner of the pad. The pads have edging measuring
slightly over 10 millimeters in width.
The mattress cover component breakdown was not furnished,
but the label reads "Polyester/Cotton Blend." It measures
approximately 44 inches by 26 inches. It has filled corners
to cover the mattress, velcro-type tabs at each corner, and a
narrow edging.
- 2 -
ISSUE:
What is the tariff classification under the Harmonized
Tariff Schedule of the United States (HTSUSA) of these items?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification shall be
determined according to the headings and any relative section
or chapter notes.
Section XI, Note 1(s), HTSUSA, reads as follows:
1. This section does not cover:
(2) Articles of chapter 94 (for example,
...bedding...)
The Explanatory Notes, the official interpretation of the
Harmonized System at the international level, state in part
regarding Heading 9404:
This chapter covers...
* * * *
(2) Mattress supports, mattresses and other
articles of bedding...stuffed...with
any material...whether or not covered
(heading 94.04).
The instant mattress pads are articles of bedding filled
with nonwoven polyester, and therefore they are classified in
Heading 9404 by virtue of GRI 1 and the notes cited above.
Noting the approximately 10 millimeter wide edging, the
mattress pads are classified in subheading 9404.90.9040,
HTSUSA, which provides for articles of bedding...stuffed or
internally fitted with any material: other: other: other:
other.
With regard to the sample mattress cover, the Explanatory
Notes for Heading 6302 specifically state that bed linen
includes mattress covers. However, in order to classify the
mattress cover more specifically, a component material
breakdown by weight would be necessary.
- 3 -
HOLDING:
The mattress pads are classified in subheading
9404.90.9040, HTSUSA, which is dutiable at the rate of 14.5
percent ad valorem. No textile category pertains to this
subheading number.
Due to the changeable nature of the statistical
annotation (the ninth and tenth digits of the classification
and the restraint (quota/visa) categories applicable to
textile merchandise, you should contact your local Customs
office prior to importation of this merchandise to determine
the current status of any import restraints or requirements.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Inas-
much as part categories are the result of international
bilateral agreements which are subject to frequent
renegotiations and changes, to obtain the most current
information available, we suggest that you check, close to the
time of shipment, the Status Report on Current Import Quotas
(Restraint Levels), an internal issuance of the U.S. Customs
Service, which is available for inspection at your local
Customs office.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: A.D., NY Seaport (NIS Richard Eyskens)
2cc: Chief, CIE
1cc: CITA
CO:R:C:G:JLJOHNSON:lw 11/6/90
087936jlja