CLA-2-94:OT:RR:NC:N3:349
Ms. Tania Balog
Ranko Balog Co.
5733 Arbor Vitae St. 200
Los Angeles, CA 90045-4700
RE: The tariff classification of mattress toppers from China
Dear Ms. Balog:
In your letter dated June 14, 2010 you requested a classification ruling on behalf of Impress Corporation.
You will be importing mattress toppers (Version 1 and Version 2). The submitted sample, Version 1, consists of a zippered cover and a 2.25 inch thick layer of polyurethane foam. The cover has a quilted top panel made from an outer layer of 50 percent polyester and 50 percent cotton knit fabric, a thin layer of polyurethane foam and a non-woven backing. The sides are made from the 50/50 fabric and the bottom of the cover is made from 100 percent cotton woven fabric. Version 2 will be the same as Version 1 except that the top and sides will be made from 100 percent cotton fabric.
The importer suggests that Version 2 is classifiable under subheading 9404.90.8040, HTSUS. These toppers are not considered to be of textile as they are filled with a solid piece of plastic foam. It is the plastic foam layer that provides the essential character to the toppers. They will be classified under the “other” provision as they are “of cellular rubber or plastic, whether or not covered.”
The applicable subheading for the Version 2 mattress topper will be 9404.90.9505, 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: other: other… with outer shell of cotton. The duty rate will be 7.3 percent ad valorem.
The applicable subheading for the Version 1 mattress topper will be 9404.90.9522, 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: other… with outer shell of man-made fibers. The rate of duty will be 7.3 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/.
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.
Sincerely,
Robert B. Swierupski
Director, National Commodity Specialist Division