CLA-2-71:OT:RR:NC:N4:463
Mr. Frank J. Desiderio
Grunfeld | Desiderio | Lebowitz | Silverman | Klestadt LLP
599 Lexington Avenue, 36th Floor
New York, NY 10022-7648
RE: The tariff classification of an M3 Launchpad Mattress Topper from China.
Dear Mr. Desiderio:
This is in response to your request dated November 27, 2019, on behalf of your client Bedgear, regarding the tariff classification of a mattress topper, part of the M3 Launchpad hybrid mattress component system. Descriptive literature and a scale model were received. The sample will be returned to you, as requested.
The M3 Launchpad is a consumer-assembled mattress. The consumer receives three or four boxes, depending upon the size of the mattress ordered. One box contains the mattress chassis with its affixed lower outer cover and a “Ver-Tex” or other available upper cover. One or two boxes contain the coil spring packs, and another box contains the mattress topper. By selecting among a variety of springs, mattress toppers, and fabric covers, the consumer tailors the individual characteristics of the mattress.
The mattress topper, the subject of this ruling, is comprised of a 4-inch-thick solid rectangular polyurethane foam pad encased in a polyester fabric cover. The topper is manufactured in various dimensions: Twin XL, Queen, King and California King (38.5" x 79.5" x 4", 59.5" x 79.5" x 4", 75.5" x 79.5" x 4", and 71.5" x 83.5" x 4", respectively).
To assemble a mattress, the consumer inserts the suspension coils into the chassis, positions the mattress topper atop the coils, places the upper cover over the assembly and zips it to the chassis’ permanently affixed lower cover.
We concur with your opinion that the foam topper, the subject of this ruling, does not have the essential character of a mattress. However, we disagree with your analysis that the topper be classified in 9404.90.9522, Harmonized Tariff Schedule of the United States (HTSUS) and with your assessment that this topper is akin to the toppers in rulings N113029, M82202, N023121, J86713 and M85582. The aforementioned classification and rulings pertain to toppers placed atop a finished mattress, not a mattress part that is assembled into a mattress, as is the case of the M3 Launchpad mattress topper.
Since heading 9404 does not have a parts provision, parts of goods of 9404 that do not have the essential character of the finished good must be classified elsewhere. In NY ruling N227855, August 7, 2012, CBP classified a mattress top quilted layer and complete full-circumference side panel in 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The ruling noted that the items did not provide the essential character of an unfinished mattress nor were they sufficient to be considered an unassembled mattress.
Similarly, in L81762, January 24, 2005, the bottom fabric and sides of a mattress were classified in 6307.90.9889, HTSUS. In that same ruling, the complete mattress cover, which lacked foam, springs or other support but otherwise possessed the essential character of a mattress, was classified in 9404.29.1000, HTSUS, as a mattress.
This office notes that the mattress topper, the subject of this ruling, is fundamentally different from the mattress toppers in 9404.90.9522, that it lacks the essential character of a mattress in 9404.29.1000, and that although it is a mattress part, heading 9404 does not provide for mattress parts. As such, we find that the mattress topper, which is made of a 4-inch-thick solid rectangular polyurethane foam pad encased in a polyester fabric cover, meets the definition of a cushion and is appropriately classified as a cushion in 9404.90.2000, 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: Pillows, cushions and similar furnishings: Other.” The rate of duty will be 6% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9404.90.2000, HTSUS, unless specifically excluded, are subject to an additional 15% ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 9404.90.2000, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 https://hts.usitc.gov/current.
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 Seth Mazze at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division