CLA-2-94:RR:NC:TA:349 E81080
Ms. Yvonne Sherri Lopez
AFI (California), Inc.
2381 Rosecrans Avenue, #100
El Segundo, CA 90245
RE: The tariff classification of an electric mattress, pillow, stomach warmer and bed mat from Japan.
Dear Ms. Lopez:
In your letter dated April 14, 1995 you requested a classification ruling on behalf of Power Health America.
You submitted an electric mattress, a pillow, a stomach warmer and a bed mat. The mattress is identified as “Jewel Power THS-2001”. The outer shell is made from 100 percent cotton woven fabric. It is internally fitted with several layers of polyester filler, foam and an electrical heating element. The mattress measures approximately 40 x 78 inches and is 3.5 inches thick. Included with the mattress is a control unit that attaches to the mattress at one corner.
The outer shell of the pillow is made from 100 percent cotton woven fabric and it is filled with a solid piece of foam. It measures approximately 17.5 x 25 inches. One side of the pillow features a panel with gravel/stones in it.
The stomach warmer is made from 60 percent man made fibers and 40 percent cotton knit fabric. It is tubular in shape with elastic at each end and is used to keep the stomach area warm in the cold weather.
The outer shell of the bed mat is made from 64 percent man-made fibers and 36 percent cotton woven fabric. It is stuffed with a polyester filler. Quilt stitching extends through all three layers. All of the edges are hemmed. The pad measures approximately 19 x 37 inches.
The applicable subheading for the electric mattress will be 9404.29.1000, 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 or of cellular rubber or plastics, whether or not covered: mattresses: of other materials: of cotton. The duty rate will be 3 percent ad valorem.
The applicable subheading for the pillow will be 9404.90.2000, 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 or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: other. The duty rate will be 6 percent ad valorem.
The applicable subheading for the stomach warmer will be 6307.90.9989, HTS, which provides for other made up articles, including dress patterns: other: other: other…other: other. The duty rate will be 7 percent ad valorem.
The applicable subheading for the bed mat will be 9404.90.1000, 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 or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: of cotton. The duty rate will be 5.6 percent ad valorem.
The bed mat falls within textile category designation 369. Based upon international textile trade agreements products of Japan are subject to the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
The marking statute, 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 to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
Additionally, please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Washington, D.C., 20580, for information on the applicability of these requirements to this item.
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 212-637-7078.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division