CLA-2-94:OT:RR:NC:N4:463
Jill Lou
VP of Merchandising
Innovatex, LLC 577 Airport Blvd
Burlingame, CA 94010
RE: The tariff classification of mattress covers from China.
Dear Ms. Lou:
In your letter dated September 4, 2020, you requested a tariff classification ruling on quilted mattress covers. A sample was provided and subsequent information was exchanged via email and telephone.
In your submission and our subsequent communications, you stated that mattress covers, with style number “SFMC-CK-XXXX,” will be imported from China into the United States where either a foam or a foam-and-spring core will be inserted to produce finished mattresses. All of the mattress covers will be made of the same materials and with the same construction, and will vary only in size and stitching pattern. The “XXXX” in the style number will be a number from 0001 to 9999 that will indicate the mattresses’ quilt-stitch pattern, size (Twin, Queen, King, etc.) and height.
You also stated that the top panel and side panels are constructed of three fabric layers: the outer layer is 100% polyester knit fabric, the middle layer is a 100% polyester filling, and the inner layer is 100% polyester knit fabric. The three layers are stitched together in various patterns. The bottom piece of the mattress covers is cut from a 100% polypropylene non-woven fabric. The finished mattress cover sizes are: 35" x 75", 38" x 75", 38" x 79", 53" x 75", 53" x 79", 59" x 79", 76" x 79" and 71" x 83", with heights ranging from 6" to 15".
This office notes that the top and side panels are sewn together and one side of a zipper is affixed along the lower edge of the piece. The other side of the zipper is affixed along the edge of the bottom fabric. The two pieces are zipped together to form the mattress cover.
The submitted sample measures approximately 35" x 75" x 10.5" and is constructed as indicated above.
You suggest classification of the subject mattress covers in subheading 9404.90.9522 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 man-made fibers. This office disagrees with that classification.
Per General Rule of Interpretation (GRI) 2(a), HTSUS, any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article.
In NY L81761 dated January 21, 2005, and NY L81762 dated January 24, 2005, essentially similar quilted mattress covers designed to be fitted with a foam or foam-and-spring core by a manufacturer subsequent to importation were determined to have the essential character of finished mattresses. The minor differences between those mattress covers and the subject mattress covers (that those were pillow-top mattress covers and the subject mattress covers are not; that those exhibited a flap-covered zipper and the subject mattress covers do not; that those positioned the zipper along the side of the mattress covers, whereas the subject mattress covers position it at the base) are inconsequential.
Based upon the aforementioned analysis, this office finds that the subject mattress covers have the essential character of finished mattresses and are appropriately classified in subheading 9404.29.9087, 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: Mattresses: Of other materials: Other: Other: Of a width exceeding 91 cm, of a length exceeding 184 cm, and a depth exceeding 8 cm. The rate of duty will be 6 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9404.29.9087, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 9404.29.9087, 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