CLA-2-94:OT:RR:NC:N4:433
Zachary Pope
Colony Brands Inc.
1112 7th Avenue
Monroe, WI 53566
RE: The tariff classification of a memory foam topper from China.
Dear Mr. Pope:
In your letter dated December 4, 2018, you requested a tariff classification ruling. A product sample and a product description were provided for review.
Colony Brands Inc. item, the “SC® Memory Foam Composite Topper” is a mattress topper constructed of a 3” cooling gel (blue memory foam) layer weighing 1.8 lbs and a 6” polyurethane (white memory foam) layer weighing 1.6 lbs. You state the “SC® Memory Foam Composite Topper” is “intended to add comfort to the mattress for the consumer but is not intended to act as a mattress itself…” The “SC® Memory Foam Composite Topper” will be manufactured to Twin, Full, Queen, King, and California King mattress dimensions.
Based on New York Ruling N038981 you are inclined to classify the “SC® Memory Foam Composite Topper” in subheading 9404.90.9570 of the Harmonized Tariff Schedule of the United States (HTSUS).
The Explanatory Notes (ENs) to the HTSUS constitute the official interpretation of the tariff at the international level. EN VIII to General Rule of Interpretation (GRI) 3(b) provides: “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good.
The “SC® Memory Foam Composite Topper” is composed of different materials (a polyurethane memory foam layer and a cooling gel memory foam layer) and is considered a composite good. The 6” polyurethane memory foam layer construction allows the memory foam to conform to a body and aid in motion transfer reduction. The 3” cooling gel memory foam layer construction not only conforms to a body and aid in motion transfer reduction, but also allows for air to flow freely thereby dissipating trapped body heat and allowing an individual’s body when at rest (sleeping) to not overheat. As such, it is the opinion of this office that the essential character to the “SC® Memory Foam Composite Topper” is imparted by the 3” cooling gel memory foam layer.
The applicable subheading for the “SC® Memory Foam Composite Topper” will be 9404.90.9570, 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: Other: Other.” 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 the 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 Dharmendra Lilia at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division