CLA-2-94:OT:RR:NC:N3:349
Mr. Quang Nguyen
Pacific Spring Inc.
6418 E. Washington Blvd.
Commerce, CA 90040
RE: The tariff classification of mattress innersprings from Cambodia
Dear Mr. Nguyen:
In your letter dated April 26, 2013 you requested a tariff classification ruling.
You will be importing mattress innersprings. Pictures of the innersprings were submitted with your request. They will be made from various types of steel spring coils. The bonnel and continuous spring coils are joined to adjacent coils by helical lacing while the pocket-coils are glued together. The innerspring units may or may not be finished with an outer border wire or rod. They will be available in a twin, full, queen and California king. You have indicated that the base metal for the innersprings is made in China, Malaysia and Vietnam.
The applicable subheading for the innerspring units finished with a border wire or rod will be 9404.29.9011, 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… mattresses: of other materials: other… uncovered innerspring units: other. The duty rate will be 6 percent ad valorem.
The applicable subheading for the innerspring units without a border wire will be 7326.20.0071, HTSUS, which provides for other articles of iron or steel, articles of iron or steel wire, other. The rate of duty will be 3.9 percent ad valorem.
The merchandise in question may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/.
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/.
Articles classifiable under subheadings 9404.29.9011 and 7326.20.0071, HTSUS, which are products of Cambodia, may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”.
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