CLA-2-63:OT:RR:NC:N3:349
Mr. Ignacio Penalba
Candido Penalba, S.L.
Apdo. Correos 82
E-46860 Albaida, Valencia, Spain
RE: The tariff classification of a mattress cover and mattress pad from Spain
Dear Mr. Penalba:
In your letter dated June 18, 2012 you requested a tariff classification ruling.
The submitted samples are Item n. 1, ref. “Angel” (mattress cover) and Item n. 2, ref. “Susi”(quilted mattress pad). The mattress cover is made from 50 percent cotton and 50 percent polyester woven fabric. The fabric is printed and not napped. It is designed to fully encase an approximately 9-inch thick mattress. The cover has a zippered opening along one end partially extending down the sides.
The top and back layers of the quilted mattress pad are made from 50 percent cotton and 50 percent polyester woven fabric. It is stuffed with a polyester fiber filling. All three layers are quilted together. A polyester knit fabric elasticized skirt is attached around the edges and is used to secure the pad to the mattress.
Please note, that the mattress cover and mattress pad constructed of a 50/50 blend of fibers, are classified using Section XI Subheading Note 2(A) and Section Note 2(A). Additional U.S. Rule of Interpretation 1(d) states that the principles of Section XI regarding mixtures of two or more textile materials shall apply to the classification of goods in any provision in which a textile material is named. The cover and pad will be classified as if they consisted wholly of that one textile material which is covered by the heading that occurs last in numerical order among those which equally merit consideration. Even a slight change in the fiber content may result in a change of classification. The mattress cover and mattress pad may be subject to U.S. Customs' laboratory analysis at the time of import and if the fabric is other than a 50/50 blend they may be reclassified by Customs at that time.
The applicable subheading for the mattress cover will be 6302.22.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of man-made fibers: other: other. The rate of duty will be 11.4 percent ad valorem.
The applicable subheading for the mattress pad will be 9404.90.9522, 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… 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 John Hansen at (646) 733-3043.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division