CLA 2-94:OT:RR:NC:N4:463
Maria Gomez
Bob Barker Company Inc.
7925 Purfoy Rd.
Fuquay-Varina, NC 27526
RE: The classification of two mattress covers with attached quilts made in Pakistan
Dear Ms. Gomez:
This is in reply to your letter dated April 12, 2022, requesting a tariff classification for two institutional bedding articles, each composed of a mattress cover with an attached quilt. Illustrative literature and samples were provided.
The subject bedding articles, CSST1-2575NV and CSST2-2575NV, are mattress covers with attached quilts in which a complete mattress will be inserted “envelope-style”. A quilt is attached to each mattress cover along one of the long edges. Each bedding article is made from a cotton/polyester (55 percent/45 percent) woven fabric. The mattress cover portion of each article measures 75" (L) x 32" (W) and is designed to cover a mattress that measures 75" (L) x 25" (W) x 6" (H). The quilted portion of each article measures 75" (L) x 55" (W). All batting is 100 percent polyester and has substantial loft. The requester states that the articles will be used in correctional facilities and are made in Pakistan.
In CSST1-2575NV, both the mattress cover and attached blanket are of the same quilted fabric. In CSST2-2575NV, the mattress cover is of unquilted cotton/polyester sheeting and only the blanket is quilted.
Classification under the Harmonized Tariff System of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes (together known as legal notes). If the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 are then applied in order.
You suggest classification 6302.31.9050, HTSUS, which provides for “Bed linen, table linen, toilet linen and kitchen linen: Other bed linen: Of cotton: Other: Not napped: Other.” We disagree.
Both articles meet the Chapter 94 definition of “bedding”. Since they can be classified in Chapter 94, they are excluded from Chapter 63 by Section XI Note 1(s), which states: “This Section does not cover articles of Chapter 94 (for example, furniture, bedding, luminaries and lighting fittings).”
The applicable classification for CSST1-2575NV and for CSST2-2575NV will be subheading 9404.90.9600, 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.” 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 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