CLA-2-94:OT:RR:NC:N4:433
Asley Montalvo
Vice President of Operations
Film Logic Customs Brokers, Inc.
15020 S. Figueroa St.
Gardena, CA 90248
RE: The tariff classification of mattresses from China.
Dear Ms. Montalvo:
In your letter dated June 17, 2016, on behalf of Boyd Flotation, you requested a tariff classification ruling. Illustrative literature was provided.
Item 1 is identified as the “Inner-Flex 10-Inch Pillow Top Hybrid.” The “Inner-Flex 10-Inch Pillow Top Hybrid” is comprised of a stretch knit cover, convoluted quilted foam, gellux foam (memory foam with gel), and 7.5-inch pocket coil units with edge support.
Item 2 is identified as the “Inner Flex 12-Inch Box Top Hybrid.” The “Inner Flex 12-Inch Box Top Hybrid” is comprised of a stretch knit cover, convoluted quilted foam, gellux foam (memory foam with gel), and memory foam, and 7.5-inch pocket coil units with edge support.
The term “hybrid-mattress” generally means the combining of an innerspring mattress with memory foam (polyurethane – a type of versatile plastic material) or latex (natural or synthetic rubber) delivering the benefits of both technologies. Convoluted foam, is commonly referred to as egg-crate foam, and is made of polyethylene. Other materials such as “gel” are often incorporated within memory foam for purposes of body-conforming comfort and reducing motion transfer. Gel memory foam can also be infused with “cooling materials” to assist in providing a comfortable sleep. It is our position that the essential character of these hybrid-mattresses is imparted by the memory foam, in that the memory foam: adjusts to the sleeper’s body heat and weight becoming softer as the temperature increases; relieves pains, body aches and soreness by displacing pressure along the length of the sleeper’s body; and helps the sleeper attain an ideal sleeping posture by assisting with the proper spinal alignment when lying flat.
The applicable subheading for the “Inner-Flex 10-Inch Pillow Top Hybrid” and Inner Flex 12-Inch Box Top Hybrid,” available in sizes TW, TXL, DB, QN and EK, having a mattress depth exceeding 8 cm, will be 9404.21.0013, 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 cellular rubber or plastics, whether or not covered: Of a width, exceeding 91 cm, of a length exceeding 184 cm, and a depth exceeding 8 cm.” The duty rate will be 3% 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