CLA-2-94:OT:RR:NC:N4:463
Ameet Shah
Culp Inc.
7209 Hwy. 158 East
Stokesdale, NC 27357
RE: The tariff classification of a mattress protector from China.
Dear Mr. Shah:
In your letter dated May 14, 2019, you requested a tariff classification ruling. A description and sample were provided.
The “Dotted1369” is a queen size, zipperless mattress protector with a 100% polyester knit fabric elasticized skirt. The body of the protector is 100% polyester knit fabric laminated to a thin layer of polyurethane on the underside. The construction of this fabric features two knitted faces, held together by yarns traveling back and forth between the two faces creating a “dotted” design on the exterior surface, and separated by textured stuffing yarns inserted between the two outer layers during the knitting process, providing the fabric with extra bulk and cushioning, and imparting a lightly quilted effect.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied in their appropriate order.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding, the ENs provide a commentary on the scope of each heading of the HS and are thus useful in ascertaining the proper classification of merchandise. See T.D. 89-90, 54 Fed. Reg. 35127 (August 23, 1989).
The text of heading 9404, HTSUS, provides that articles classified therein may be fitted with springs or stuffed or internally fitted with any material or stuffed with cellular rubber or plastics. The ENs to heading 9404 of the HTSUS, clarify the meaning of sprung or stuffed or internally fitted with any material by listing materials such as “cotton, wool, horsehair, down, synthetic fibers, etc.” See ENs to 9404. Each of these exemplars of “materials” are basic, homogenous, stuffing materials. With emphasis placed on “internally fitted with any material,” further elaborated upon by the ENs to heading 9404, it is our opinion that the textured stuffing yarns separating the top and bottom surfaces of the mattress protectors fulfill the heading requirement of being internally fitted, and as such, the mattress protector is classifiable within heading 9404, HTSUS.
The mattress protector is classified in 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 duty rate will be 7.3% 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 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 Seth Mazze at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division