CLA-2-94:S:N:N6:349 812550
9404.30.8000
Mr. Ismail Iyisoy
Yatas Istanbul Marketing Inc.
Kartal Caddesi, No. 31
Kartal-Yakacik
Istanbul, Turkey
RE: The tariff classification of a quilt, mattresses, a pillow,
and sleeping bag from Turkey.
Dear Mr. Iyisoy:
In your letter dated July 6, 1995, received by this office
on July 17, 1995 you requested a tariff classification ruling.
You submitted four samples as follows: a quilt, two mattress
models, and a pillow. The outershell of the white quilt is made
of 100 percent cotton woven fabric. The quilt is stuffed with a
polyester filler. It has quilt stitching which goes through all
three layers. The edges are finished with capping. It will be
made in various sizes for example 79 x 86, 68 x 86, 84 x 92, and
100 x 92 inches.
The mattress will be made in three styles: Star, Gold Star,
and Halley. They are internally fitted with steel Bonnell
springs, textile pads and foam. The outer surface is made of
either 80 percent polyester and 20 percent cotton or 70 percent
polyester and 30 percent cotton damask fabric. It will made in
twin, full, queen, and king sizes.
The outer shell of the pillow is made of 100 percent cotton
woven fabric and it is filled with a polyester fill. It measures
24 x 28 inches.
The sleeping bag will be made of 100 percent cotton woven
fabric with a polyester filler. It is reversible, folds, and can
be carried in its special bag. When unfolded it measures 63 x 83
inches.
The applicable subheading for the quilt will be
9404.90.8020, Harmonized Tariff Schedule of the United States
(HTS), 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 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... quilts, eiderdowns,
comforters and similar articles. The rate of duty will be 4.9
percent ad valorem.
The applicable subheading for the mattresses will be
9404.29.9090, Harmonized Tariff Schedule of the United States
(HTS), 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 of cellular rubber
or plastics, whether or not covered: mattresses: other... other.
The rate of duty is 6 percent ad valorem.
The applicable subheading for the pillow will be
9404.90.1000, Harmonized Tariff Schedule of the United States
(HTS), 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 of cellular rubber
or plastics, whether or not covered: other: pillows, cushions and
similar furnishings: of cotton. The rate of duty is 5.9 percent
ad valorem.
The applicable subheading for the sleeping bag will be
9404.30.8000, Harmonized Tariff Schedule of the United States
(HTS), 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 of cellular rubber
or plastics, whether or not covered: sleeping bags: other. The
rate of duty is 9 percent ad valorem.
You have also inquired as to the labelling requirements for
these products. The marking statue, section 304, Tariff Act of
1930, as amended (19 U.S.C. 1304), provides that, unless
excepted, every article of foreign origin (or its container)
imported into the U.S. shall be marked in a conspicuous place as
legibly, indelibly and permanently as the nature of the article
(or its container) will permit, in such a manner as to indicate
the ultimate purchaser in the U.S. the English name of the
country of origin of the article.
It should be noted that textile fiber products imported into
the U.S. must be labeled in accordance with the Textile Fiber
Products Identification Act (15 U.S.C. 70 through 70k) and the
rules promulgated thereunder by the Federal Trade Commission. We
suggest that you contact the Federal Trade Commission, Division
of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington,
D.C. 20580, for information on the applicability of these
requirements to your products. Mattresses are also subject to
the Flammable Fabrics Act, as amended (15 U.S.C. 1191). You
should contact the Consumer Products Safety Commission,
Washington, D.C. 20207-0001 for information concerning the
standard for the flammability of mattresses and the testing and
labelling requirements.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport