CLA-2 RR:CR:TE 963472 jb
TARIFF NO: 9404.90.9505
Ms. Debbie Moore
Global Transportation Services, Inc.
1930 Sixth Ave. So. 2nd Floor
Seattle, WA 98134
RE: Classification of a down filled mattress pad
Dear Ms. Moore:
This is in response to your letter, dated September 29, 1999, on behalf of Pacific Coast Feather Company, wherein you request a classification ruling under the Harmonized Tariff Schedule of the United States (HTSUS), for a down filled cotton mattress pad. Although you indicate in your letter that a sample was submitted with your ruling request, no sample was received. However, two diagrams of the subject merchandise were submitted for our review.
FACTS:
The merchandise at issue consists of a mattress pad constructed of a two layer quilted top panel composed of 100 percent cotton woven fabric which is stuffed with a down filler. The side panels are also made from 100 percent cotton woven fabric and the two end panels are made of Lycra®. An elastic band is sewn along the edge of the side and end panels. You state that the mattress pad is available in several standard bedding sizes.
ISSUE:
What is the proper classification for the merchandise?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI). GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. Where goods cannot be classified solely on the basis of GRI 1, the remaining GRI will be applied, in the order of their appearance.
Heading 9404, HTSUS, 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. Although mattress pads are neither specifically provided for at the heading nor at the subheading level, they are commonly marketed and used as an adjunct to a mattress, that is, in providing support and comfort to the sleeper. In this respect, they are not similar to quilts and comforters as the sleeper lies on top of this merchandise in order to give the mattress a softer or more supple characteristic, i,e, rendering the mattress more comfortable. Although the sleeper does not place the merchandise over him for warmth, as with a comforter or quilt, the subject merchandise is still used as an item of bedding. As such, the proper classification for this merchandise is in the appropriate subheading of this heading as an other item of bedding, with an outer shell of cotton, under subheading 9404.90.95, HTSUSA.
HOLDING:
The subject merchandise is properly classified in subheading 9404.90.9505, HTSUSA, 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: other: other: with outer shell of cotton. The applicable general column one rate of duty is 10.2 percent ad valorem and the textile quota category is 369.
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. Since part categories are the result of international bilateral agreements which are subject to frequent negotiations and changes, we suggest that your client check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service, which is updated weekly and is available at the local Customs office.
Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) categories, your client should contact the local Customs office prior to importing the merchandise to determine the current status of any import restraints or requirements.
Sincerely,
John Durant, Director Commercial Rulings Division