CLA-2-94:OT:RR:NC:N4:433
Marcus Eeman
Flexport International, LLC
12121 Bluff Creek Drive Suite E250
Playa Vista, CA 90094
RE: The tariff classification of a padded mattress cover from China.
Dear Mr. Eeman:
In your letter dated November 21, 2018, you requested a tariff classification ruling on behalf of your client, TDI Worldwide LLC. A product description and a sample were provided for review.
TDI Worldwide LLC. item, the “Padded Mattress Cover” is a twin size 100% polyester quilted knit fabric mattress cover measuring 37.5” in length and 73.5” in width. An 18.5” deep knit skirt with elastic band is hemmed along the entire edge of the “Padded Mattress Cover” to secure the padded cover to a mattress base. You state the expectation and design of the “Padded Mattress Cover” is to provide an additional layer of cushioned surface for sleeping and that other mattress pad sizes will be imported.
In consideration of the “Padded Mattress Cover” product description and sample provided, you are inclined to classify the item in subheading 9404.90.9522 of the Harmonized Tariff Schedule of the United States, (HTSUS).
The Explanatory Notes (ENs) to the HTSUS constitute the official interpretation of the tariff at the international level. The ENs to Chapter 94, heading 9404 (B) (2), state “this heading covers articles of bedding and similar furnishing which are sprung or stuffed or internally fitted with any material (cotton, wool, horsehair, down, synthetic fibers, etc.), or are of cellular rubber or plastic (whether or not covered with woven fabric, plastics, etc.). For example: quilts and bedspreads (including counterpanes, and also quilts for baby-carriages), eiderdowns and duvets (whether of down or any other filling), mattress-protectors (a kind of thin mattress placed between the mattress itself and the mattress support), bolsters, pillows, cushions, pouffes, etc.” In the opinion of this office the “Padded Mattress Cover” falls within the construct of EN 9404, HTSUS.
The applicable subheading for the “Padded Mattress Cover” 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: Other: With outer shell of man-made fibers. The rate of duty will be 7.3%.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Dharmendra Lilia at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division