CLA-2-63:OT:RR:NC:N3:349
Mr. Gerry Gallegos
Clear Freight, Inc.
880 Apollo Street, Suite 101
El Segundo, CA 90245
RE: The tariff classification of a mattress pad from China
Dear Mr. Gallegos:
In your letter dated August 28, 2014 you requested a tariff classification ruling on behalf of Breathable Baby. As requested the sample is being returned.
The submitted sample, identified as Breathable Air Mesh Crib Mattress Pad, is a fitted crib mattress pad. It is made of three layers of polyester knit fabric. The top and middle layers are quilted together. The bottom layer is coated with rubber or plastics and stated to be waterproof. The middle layer is a three-dimensional knit spacer fabric. The fabric has two open work knit surfaces. The space between the two surfaces creates a compressible core of approximately 2 millimeters in thickness formed by filaments flowing from one surface to the other. The pad is designed to cover the entire top of a mattress and is held in place by an elasticized skirt made from the same fabric as featured on the top layer of the mattress pad. It is sized to fit a 28 x 52 inch crib mattress.
In your letter you suggest classification under subheading 9404.90.9522, HTSUS, which provides for articles of bedding and similar furnishing that are fitted with springs or stuffed. Although referred to as a pad, this item is not stuffed or fitted and does not meet the criteria of heading 9404, HTSUS. The Explanatory Notes to heading 6302, HTSUS, lists mattress covers as an example of bed linen and this item will be classified accordingly.
The applicable subheading for the crib mattress pad will be 6302.10.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: bed linen, knitted or crocheted… other. The rate of duty will be 6 percent 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 John Hansen at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division