CLA-2-94:OT:RR:NC:N4:433
Eli Daniel Resnik
Product Manager
Lightspeed Outdoors
(LSO, L.P.)
2245 San Diego Avenue, Suite 125
San Diego, CA 92110
RE: The tariff classification of a mattress topper from China.
Dear Mr. Resnik:
In your letter dated August 14, 2014, you requested a tariff classification ruling. Illustrative literature was provided.
The item is described as a foam topper, which is intended to fit full and queen size air mattresses used outdoors or inside homes. The item consist of 0.5-inch thick, black, 100% polyurethane foam, and has a cover made of 55% cotton and 45% polyester Jersey material with sidewalls made of breathable polyester mesh. The sleeves for the foam, on the underside of the topper, are made of 75D polyester material. The foam is removable allowing for the cover to be washed. This item rolls up and has its own 75D polyester bag.
When interpreting and implementing the Harmonized Tariff Schedule of the United States (HTSUS), the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
You state that the foam topper could be possibly classified in subheading 9404.10.0000 or 9404.90.9505 of the HTSUS. The ENs to heading 9404, HTSUS, provide guidance to the classification of items falling within the term “mattress supports,” of which types of box-springs used to support mattresses are described under this designation. Consequently, the foam topper is not used to support the mattress, but rather is used to provide additional comfort to the person or persons lying on top of the mattress. We also find that the use of the foam topper on an air mattress does not preclude the item from being classified within heading 9404, HTSUS, as it is not a water mattress or pneumatic mattress, nor a pneumatic cushion – see ENs to heading 9404, HTSUS, for additional listings of excluded items from the heading.
The applicable subheading for the foam toper, covered over in 55% cotton and 45% polyester Jersey material, 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 (369).” 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Neil H. Levy at E-mail address: [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division