CLA-2-94:OT:RR:NC:N4:463
Dolores Hunt
Keeco, LLC
30736 Wiegman Road
Hayward, CA 94544
RE: The tariff classification and country of origin of quilted mattress pads from China.
Dear Ms. Hunt:
In your letter dated June 11, 2019, you requested tariff classification on mattress pads (items number 1 and number 2) and country of origin rulings on mattress pads (items number 1, 2, and 3). Product descriptions and samples were provided.
You indicated that the subject mattress pads have no embroidery, lace, braid, edging, trimming, piping or applique work.
Item number 1: The Cuddle Duds twin size (39” x 75”) mattress pad you provided is composed of a 100% cotton, unprinted top fabric and a 100% polyester bottom fabric. It is filled with a 70% polyester, 30% Lyocell poly fill and hemmed with a 92% polyester / 8% spandex, elastic band edged knit skirt. You also provided an essentially similar king size (78” x 80”) sample bearing the trade name, Hotel Collection. You indicated that in rulings N019253 dated November 16, 2007, and N240420 dated April 30, 2013, similar mattress pads were classified in 9404.90.8040, Harmonized Tariff Schedule of the United States (HTSUS).
Item number 2: The mattress pad is a 100% unprinted cotton top, with non-woven polyester backing, quilted with down and feathers, and hemmed by an elasticized skirting of 92% polyester / 8% spandex knit fabric.
Item number 3: The mattress pad is reversible with a 100% cotton side and a 100% polyester Sherpa fleece side, quilted with polyester fill, and hemmed with a 100% polyester, elastic-band edged elasticized knit skirt. You indicated that in ruling N276532 dated July 14, 2016, a similar good was classified in the last-occurring tariff item, 9404.90.9522, 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 Cuddle Duds and Hotel Collection mattress pads fall within the construct of EN 9404 (B)(2), HTSUS.
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 3(b) provides that the classification of goods that are a made up of different components, which cannot be classified by reference to 3(a) (the heading providing the most specific description), shall be classified as if they consisted of the material or component which gives them their essential character. The essential character of a fiberfill quilted mattress pad is imparted by the composition of the top fabric, the essential character of a down and feather quilted mattress pad is imparted by the feather and down.
The applicable classification for item number 1, the Cuddle Duds and essentially similarly constructed Hotel Collection mattress pads, will be 9404.90.8040, HTSUS, which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with any material or of cellular rubber or plastics, whether or not covered: other: other: of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work… other. The rate of duty will be 4.4 percent ad valorem.
The applicable classification for item number 2, the down and feather quilted mattress pad, 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 rate of duty will be 7.3% ad valorem.
You suggested that item number 3, a reversible, one-side-cotton, one-side-polyester mattress pad, be classified in 9404.90.9522, HTSUS, and cited ruling N276532. Upon review of the information provided, we are in agreement.
The following manufacturing operations were performed in the indicated countries to produce the three goods, the subject of this ruling:
India: Domestically and globally sourced cotton bales are spun into yarn. Cotton yarn is woven into greige fabric. Greige fabric is exported to China.
China:
Polyester yarns are woven into greige fabric
Fabrics bleached
Fabrics dyed
Fabrics cut to size and shape
Backing and skirting formed
Poly filling produced
Feather and down produced
All sewing, quilting and subsequent operations, up to and including packing for export to the United States.
Section 334 of the Uruguay Round Agreements Act (codified at 19 U.S.C. 3592), enacted on December 8, 1994, provided rules of origin for textiles and apparel entered, or withdrawn from warehouse for consumption, on and after July 1, 1996. Section 102.21, Customs Regulations (19 C.F.R. 102.21), published September 5, 1995, in the Federal Register, implements Section 334 (60 FR 46188). Section 334 of the URAA was amended by Section 405 of the Trade and Development Act of 2000, enacted on May 18, 2000, and accordingly, section 102.21 was amended (68 Fed. Reg. 8711). Thus, the country of origin of a textile or apparel product shall be determined by the sequential application of the general rules set forth in paragraphs (c)(1) through (5) of Section 102.21. Paragraph (c)(1) states: "The country of origin of a textile or apparel product is the single country, territory, or insular possession in which the good was wholly obtained or produced.” As the subject merchandise is not wholly obtained or produced in a single country, territory or insular possession, paragraph (c)(1) of Section 102.21is inapplicable. Paragraph (c)(2) states: "Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1) of this section, the country of origin of the good is the single country, territory, or insular possession in which each of the foreign materials incorporated in that good underwent an applicable change in tariff classification, and/or met any other requirement specified for the good in paragraph (e) of this section." Paragraph (e)(1) states, in pertinent part: The following rules will apply for purposes of determining the country of origin of a textile or apparel product under paragraph (c)(2) of this section:
9404.90: Except for goods of subheading 9404.90 provided for in paragraph (e)(2) of this section, the country of origin of a good classifiable under subheading 9404.90 is the country, territory, or insular possession in which the fabric comprising the good was formed by a fabric-making process.
The exception in paragraph (e)(2) covers, in its pertinent part, goods of tariff item 9404.90.95, HTSUS. We note that item number 1 (cotton top) mattess pad, classified in 9404.90.8040, HTSUS, is not within the (e)(2) exception. We note that item number 2 (cotton top/down and feather filled) mattress pad and item number 3 (reversible cotton/polyester) mattess pad are both classified in 9404.90.95, HTSUS, and thus are within the (e)(2) exception.
Item number 1 (cotton top) mattress pad, is made of fabric formed in India. Per 19 CFR 102.21(e)(1), the country of origin of the good “is the country, territory, or insular possession in which the fabric comprising the good was formed by a fabric-making process.” Item number 1 is made in India.
Item number 2 (cotton top/down and feather filled) mattress pad is made of fabric formed in India. 19 CFR 102.21(e)(2)(i) reads:
(i) The country of origin of the good is the country, territory, or insular possession in which the fabric comprising the good was both dyed and printed when accompanied by two or more of the following finishing operations: bleaching, shrinking, fulling, napping, decating, permanent stiffening, weighting, permanent embossing, or moireing;
The processing operations performed in China on the Indian origin fabric do not include two or more of the aforementioned finishing operations, therefore (e)(2)(i) does not apply.
19 CFR 102.21(e)(2)(ii) reads:
(ii) If the country of origin cannot be determined under paragraph (e)(2)(i) of this section...the country of origin is the country, territory, or insular possession in which the fabric comprising the good was formed by a fabric-making process;
Since the cotton fabric used to make item number 2 (cotton top/down and feather filled) mattress pad was formed in India, the country of origin of item number 2 is India.
Item number 3 (reversible cotton/polyester) mattress pad is made of a cotton fabric formed in India and a polyester fabric formed in China. Since it is reversible there two fabrics of equal importance.
19 CFR 102.21(e)(2)(i) reads:
(i) The country of origin of the good is the country, territory, or insular possession in which the fabric comprising the good was both dyed and printed when accompanied by two or more of the following finishing operations: bleaching, shrinking, fulling, napping, decating, permanent stiffening, weighting, permanent embossing, or moireing;
Since the fabrics comprising the mattress pad were not both dyed and printed, and subject to two or more of the listed finishing operations in a single country, Section 102.21(e)(2)(i) is inapplicable.
19 CFR 102.21(e)(2)(ii) reads:
(ii) If the country of origin cannot be determined under paragraph (e)(2)(i) of this section...the country of origin is the country, territory, or insular possession in which the fabric comprising the good was formed by a fabric-making process;
Since the fabrics comprising the mattress pad are not formed in a single country, Section 102.21(e)(2)(ii) is inapplicable.
Since neither Section 102.21(e)(2)(i) nor Section 102.21(e)(2)(ii) provide a country of origin for item number 3, we’ve exahausted 19 CFR 102.21(c)(2) and turn to 19 CFR 102.21(c)(3).
Section 102.21(c)(3) states,
Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1) or (2) of this section:
(i) If the good was knit to shape, the country of origin of the good is the single country, territory, or insular possession in which the good was knit; or
(ii) Except for goods of heading 5609, 5807, 5811, 6213, 6214, 6301 through 6306, and 6308, and subheadings 6209.20.5040, 6307.10, 6307.90, and 9404.90, if the good was not knit to shape and the good was wholly assembled in a single country, territory, or insular possession, the country of origin of the good is the country, territory, or insular possession in which the good was wholly assembled.
As the subject merchandise is not knit to shape and subheading 9404.90, HTSUS, is excepted from provision (ii), Section 102.21 (c)(3) is inapplicable.
Section 102.21(c)(4) states, “Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1), (2) or (3) of this section, the country of origin of the good is the single country, territory or insular possession in which the most important assembly or manufacturing process occurred.” In the case of the subject merchandise, the most important manufacturing process occurs at the time of fabric making. Basing the country of origin determination on the fabric making process as opposed to the assembly process carries out the clear intent of Section 334 as expressed in Section 334(b)(2). In the case of the mattress pad, the fabric making process of the outer shell constitutes the most important manufacturing process. It is the outer shell which actually forms the merchandise. However, the fabrics for the shell of item 3 (reversible cotton/polyester) mattress pad, are sourced in more than one country. As no one fabric is more important than another, a single country of origin determination cannot be made based on Section 102.21(c)(4).
Paragraph (c)(5) states, “Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1), (2), (3) or (4) of this section, the country of origin of the good is the last country, territory or insular possession in which an important assembly or manufacturing process occurred.” Accordingly, in the case of the item 3 (reversible cotton/polyester) mattress pad, country of origin is conferred by the last country in which an important assembly or manufacturing process occurred, that is, China.
In accordance with the tariff shift rules in 19 CFR 102.21(c)(2), above, the country of origin of item number 1 (cotton top) mattress pad is conferred in India, the country in which the fabric comprising the items is formed by the fabric making process.
In accordance with the tariff shift rules in 19 CFR 102.21(e)(2)(i), above, the country of origin of item number 2 (cotton top/down and feather filled) mattress pad is conferred in India, the country in which the top fabrics are formed by a fabric making process.
In accordance with 19 CFR 102.21(c)(5), above, the country of origin of item number 3 (reversible cotton/polyester) mattress pad is conferred in China, the last country in which an important assembly or manufacturing process occurred.
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