CLA-2-63:OT:RR:NC:N3:351
Ms. Sandy Collins
Fracht FWO Inc.
150 Boush Street
Suite 203
Norfolk, VA 23510
RE: The tariff classification of mattress parts from Poland
Dear Collins:
In your letters dated May 23, 2012, you requested a tariff classification ruling on behalf of your client, EBI LLC/USA, of Danville, Virginia. We had to return your request because we needed samples. Your most recent submission, undated but received in our office on July 25, 2012, contained those samples.
You submitted the top quilted layer and the complete full-circumference side panel of a mattress. They are composed of various textile fabrics, polyester batting, spunbonded nonwoven fabric, and foam padding. In their imported condition, these components do not provide the essential character of an unfinished mattress nor are there enough components to be considered an unassembled mattress.
The applicable subheading for the top panel and side panel will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem.
You state that you currently import various similar items under tariff heading 6304, HTSUS,
which provides for other furnishing articles. However, the samples you have submitted and which are the subjects of this ruling are only components and cannot be considered furnishings under heading 6304. We also note that heading 9404, HTSUS, which provides for mattress supports, articles of bedding and similar furnishings, including pillows, cushions and similar furnishings has no provision for parts of mattresses.
When we returned your original ruling request, we also asked if the bottom panel will be added to the cover in the U.S. In your internal emails you sent us, it is stated that the bottom panel is made of “a very thin fabric called stichbond. Plan is to ship stichbond from Poland in rolls, cut to size at EBI and then attach to rest of elements.” If you would like a classification ruling on this fabric, you must submit a piece with a new ruling request.
The same email contains the following question: “If we import parts of covers for bed bases would the same duty apply as for parts of covers for mattresses?” Again, you would have to submit a ruling request with a sample.
If you decide to submit additional requests, please reference this letter by its file number, N227855, and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section.
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 http://www.usitc.gov/tata/hts/.
The samples will be returned as you requested.
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 Mitchel Bayer at (646) 733-3102.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division