CLA-2-94:OT:RR:NC:N4:463
Shirley Moore
Lisa Ragan Customs Brokerage
1 Clay Place
Hapeville, GA 30354
RE: The tariff classification of an electrically heated mattress protector from China
Dear Ms. Moore:
This is in reply to your letter dated October 27, 2021, requesting a tariff classification ruling on behalf of your client, Pekatherm USA LLC, for an electrically heated mattress protector. Illustrative literature and a sample were provided.
The subject of this ruling request, Model #U120D_NA, is a twin-size, electrically heated, Microfiber mattress protector. Per the information provided, the face fabric is a 100% polyester microfiber and the underside fabric is a 100% polyester spunbonded nonwoven. The two fabrics are quilted together sandwiching a 100% polyester batting. The skirt is a 100% polyester knit fabric with an elastic band sewn onto its outermost edge. The heating element resides between the batting and the underside fabric. The wires connect to a detachable controller with multiple temperature and auto-off settings. The mattress protector is made in China. See images below:
(Note: The subject merchandise has only one controller.)
The applicable classification for the heated mattress protector will be subheading 9404.90.9522, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Mattress supports; articles of bedding and similar furnishings (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.” The rate of duty will be 7.3 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 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