CLA-2 OT: RR: CTF: TCM: H258802 ERB
Ms. Marilyn-Joy Cerny
Cerny Associates, P.C.
23 Smith Street, Building 2, Suite 102
Pawling, New York 12564
RE: Tariff classification of an electrically heated mattress pad
Dear Ms. Cerny:
This is in reply to your letter dated October 9, 2014 to the U.S. Customs and Border Protection (CBP) National Commodity Specialist Division (NCSD) in New York, on behalf of your client Sunbeam Products, Inc., (Sunbeam), seeking a prospective ruling under the Harmonized Tariff Schedule of the United States (HTSUS) regarding the tariff classification of Sunbeam’s heated mattress pad. One sample was provided to this office, and that sample is being returned with this ruling.
FACTS:
The subject merchandise is referred to in the user manual as the “Sunbeam Heated Mattress Pad”. It is constructed with two layers of 100% polyester non-woven material (of different weights) that are sewn together along the sides. The two layers are stitched together throughout the body of the fabric to create multiple channels through which a long length of resistive wire heating element is fastened in a serpentine pattern throughout the cover. The mattress cover has no middle layers of fabric and is not quilted. Electrical connectors are attached to the ends of the wire. To operate the mattress cover, the consumer attaches the thermostatic controller, which is packaged together with the electric mattress cover, and plugs the electrical cord into an outlet. The cover is fitted on all four sides, and is designed to be placed directly on the mattress, but under other bedding such as a fitted sheet or a flat sheet.
You argue that the cover is classified under heading 9404, 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.”
ISSUE:
Whether merchandise described as a fitted textile mattress cover with electric connectors running through it in individual channels, is classified as electric linen or bedding, in Chapter 63, or as electrothermic appliances of Chapter 85, or as bedding of heading 9404, HTSUS.
LAW AND ANALYSIS:
Classification under the 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. In the event that 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 may then be applied in their appropriate order. The HTSUS headings under consideration are the following:
6301 Blankets and traveling rugs:
6301.10.00 Electric blankets
6302 Bed linen, table linen and kitchen linen:
Other bed linen
6302.32.20 Of man-made fibers: Other
8516 Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for example, hair dryers, hair curlers, curling ton heaters) and hand dryers; electric flatirons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545; parts thereof:
8516.79.00 Other
8543 Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof:
8543.70.96 Other machines and apparatus: Other
9404 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:
9404.90.95 Other: Other
Note 1(s) to Section XI which covers textiles of Chapter 63 states the following:
This section does not cover:
(s) Articles of chapter 94 (for example, furniture, bedding, lamps and lighting fittings).
Note 1(a) to Chapter 85 states the following:
This chapter does not cover:
Electrically warmed blankets, bed pads, foot-muffs or the like; electrically warmed clothing, footwear or ear pads or other electrically warmed articles worn on or about the person.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding, the ENs provide a commentary on the scope of each heading of the HS and are thus useful in ascertaining the proper classification of merchandise. See T.D. 89-90, 54 Fed. Reg. 35127 (August 23, 1989).
The ENs to heading 63.01, HTSUS, state, in relevant part:
Electrically heated blankets are also included in the heading.
The heading does not include:
***
Quilted or stuffed bed coverings of heading 94.04.
The ENs to heading 63.02, HTSUS, state, in relevant part:
These articles are usually made of cotton or flax, but sometimes also of hemp, ramie or man-made fibers, etc.;…They include:
Bed linen, e.g., sheets, pillowcases, bolster cases, eiderdown cases and mattress covers.
The ENs to heading 85.16, HTSUS, state, in relevant part:
(E) OTHER ELECTRO-THERMIC APPLIANCES OF A KIND USED FOR DOMESTIC PURPOSES
This group includes all elector-thermic machines and appliances provided they are normally used in the household. Others include:
(18) Bed warmers.
The EN to heading 94.04, HTSUS, state, in relevant part:
This heading covers:
(B) Articles of bedding and similar furnishings which are sprung or stuffed or internally fitted with any material (cotton, wool, horsehair, down, synthetic fibres, etc.) or are of cellular rubber or plastics (whether or not covered with woven fabric, plastics, etc.)
These articles remain classified in this heading whether or not they incorporate electric heating elements.
This heading excludes:
(d) Blankets (heading 63.01)
The subject merchandise is a textile fitted to a particular mattress size (i.e. twin, queen, king). It is placed directly on the mattress when in use, and underneath other sheets or bedding. Between the two fabric layers are individual channels which hold in place wires, in a serpentine pattern, so as to evenly distribute the wires, and thus, evenly distribute the heat the wires create when plugged in and turned on. The tariff and the ENs both state that articles of bedding of heading 9404, HTSUS, may be fitted with springs, or stuffed or internally fitted with any material or of cellular rubber or plastics. The ENs continue in this vein, clarifying that goods classified therein may be stuffed with cotton, wool, horsehair, down or synthetic fibers. See EN 94.04. However, each of these exemplars of “material” are basic, homogenous, stuffing materials. They are not finished manufactured goods like electrical cords or power cords, consisting not only of wire, but also insulation and an outer sheath and other metal or plastic components. In Headquarters Ruling Letter (HQ) H015427, dated January 5, 2010, this office, in classifying electric blankets and seat pads, reiterated that heading 9404, HTSUS is limited to “[a]articles of bedding and similar furnishings which are…stuffed or internally fitted with any material.” Therefore the subject merchandise does not meet the condition precedent in the tariff text that it be internally fitted with “material.” Neither is the product stuffed with any “material”. The subject Sunbeam heated mattress pad is not classified in heading 9404, HTSUS, as bedding internally fitted with any material. As such, Note 1(s) to Section XI which covers textiles of chapter 63, and which excludes articles of heading 9404, HTSUS, is not applicable.
That said, in HQ H062211, dated November 23, 2009, classifying electric blankets and electrically heated seating pads, this office stated that it is the position of CBP that Note 1(a) to Chapter 85 applies to electrically warmed articles of bedding. The subject merchandise is electrically heated bedding and therefore the exclusionary language of Note 1(a) to Chapter 85 applies here. The goods are excluded from classification in heading 8516, HTSUS and heading 8543, HTSUS, pursuant to Note 1(a).
It is worth noting that the ENs to heading 85.16 provides for bed warmers. The subject merchandise does indeed warm ones bed. However, the subject mattress pad is not the type of bed warmers the ENs are referring to. A bed warmer, as it is traditionally understood, consists of a metal container, usually fitted with a handle and shaped somewhat like a covered frying pan. The pan would be filled with hot coals and placed under the covers of a bed to warm it up or dry it out before use. A metal object described as such is distinguishable in meaningful ways from the instant bedding.
This leaves for analysis the textile provisions of Chapter 63. The subject mattress pad certainly is not an electric blanket of heading 6301, HTSUS, even though it is a textile article of bedding which is electrically heated. It is manufactured to be fitted to a mattress and to remain there, whether or not in use. Therefore, as it is not described by the text of heading 6301, HTSUS, as an “electric blanket”, other headings of Chapter 63 must be considered.
In NY N037277, dated September 17, 2008, CBP classified an electric mattress pad in subheading 6302.32.20, HTSUS, which provides for, “Bed linen, table linen, toilet linen and kitchen linen: Other bed linen: Of man-made fibers: Other.” It was described as made from 100% polyester needle loomed felt, designed to cover the top and sides of a mattress in manner similar to a fitted sheet. The edges were elasticized. Although the pad was referred to as a mattress cover, it was determined not to be stuffed. Electric wires and strips of a nonwoven backing fabric were sewn to the underside of the mattress cover. The wires were attached to a control unit and an electric cord. This description is substantially similar, if not identical to, the subject Sunbeam heated bedding. Furthermore, this classification comports with the ENs to 63.02, which state that “mattress covers” are included therein. As such, the subject Sunbeam heated mattress pad is classified in subheading 6302.32.20, HTSUS, which provides for. “Bed linen, table linen, toilet linen and kitchen linen: Other bed linen: Of man-made fibers: Other.”
HOLDING:
By application of GRI 1, the subject heated mattress pad is classified in heading 6302, HTSUS. Specifically, it is provided for in subheading 6302.32.2060, HTSUSA (Annotated), which provides for. “Bed linen, table linen, toilet linen and kitchen linen: Other bed linen: Of man-made fibers: Other: Other.” The 2015 column one, general rate of duty for merchandise of this subheading is 11.4% ad valorem.
Duty rates are subject to change. The text of the most recent HTSUS and the accompany duty rates are provided at www.usitc.gov A copy of this ruling letter should be attached to the entry documents filed at the time the goods are entered. If the documents have been filed without a copy, this ruling should be brought to the attention of the CBP officer handling the transaction.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation