CLA-2-94:OT:RR:NC:N4:433
Laimute Lipinskaite
General Manager
Organic Comfort Market LLC
5142 33rd Street N.
Arlington, VA 22207
RE: The tariff classification of mattress toppers from China.
Dear Ms. Lipinskaite:
In your letter dated November 6, 2017, you requested a tariff classification ruling. Description and a photograph were provided. Additional information on the nature of lambswool was provided on the company website of organic-comfort.com.
The merchandise concerned is described as “mattress toppers” consisting of outershells of 100% cotton filled with lambswool. The photograph indicates quilt stitching extending through all three layers of the mattress toppers. The mattress toppers are 2 inches in height, and have elastic straps sewn across their entire width, so that the toppers can be held in place against their mattresses.
Although mattress toppers are not found on the company website, it is our opinion that the merchandise concerned shares the same characteristics as the “Lambswool Comforters,” which are fully described on the company website. Taken from the company website, the stated features of the lambswool comforters are as follows: Helps regulate body temperature and allows the skin to breathe; Thermostatic properties of lamb’s wool regulate temperature under thermal conditions; Makes the human body warmer in cold temperatures and cooler in warm temperatures; Recommended for those who experience night sweats or hot flashes; and Hypoallergenic, ideal for those who are allergic to polyester or other artificial fibers.
We recognize the holding in New York ruling NY C84355 dated March 4, 1998, in which a comforter having an outershell made of 100% cotton stuffed with wool filler was classified as a cotton comforter, employing the long standing practice of classifying many types of textile goods based on their outershell covering. The outershell covering was considered the aesthetic reason as to why the consumer was purchasing such product. This steadfast position was unsettled in the United States Court of Appeals, Federal Circuit (USCAFC), PILLOWTEX CORPORATION v. UNITED STATES, No. 98-1227 decided March 16, 1999, in which the [Court] found that comforters made of 100% cotton outer shells stuffed with white duck down were classified pursuant to the General Rules of Interpretation (GRIs) to the Harmonized Tariff Schedule of the United States, HTSUS), GRI 3 (b), with the “essential character” of the comforters being their insulating quality, which was imparted by their down filling, and not the cotton shells.
In similar fashion with the USCAFC, Pillowtex Corporation, this office finds that the insulating quality of the lambswool imparts the essential character to the “mattress toppers” consisting of outershells of 100% cotton filled with lambswool. We note that consistent with Headquarters ruling HQ H202117 dated April 18, 2016 and New York ruling NY E81912 dated June 8, 1999, mattress toppers are a type of sleeping pad, they are “cushions” to be placed on top of mattresses, and as such are classifiable in subheading 9404.90.2000, HTSUS, the subheading in part for cushions and similar furnishings. See New York ruling N291824.
The applicable subheading for the “mattress toppers” will be 9404.90.2000, 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: Pillows, cushions and similar furnishings: Other.” The rate of duty will be 6% 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 Neil h. Levy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division