CLA-2-63:OT:RR:NC:N3:351
Mr. Frank J. Desiderio
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP
599 Lexington Avenue, 36th Floor
New York, NY 10022-7648
RE: The tariff classification of an “M3 Modular Launchpad” Mattress Chassis from China
Dear Mr. Desiderio:
This is in response to your request dated December 5, 2019, regarding the tariff classification of a mattress chassis, part of a modular mattress system. The request was filed on behalf of your client, Bedgear. Descriptive literature and a scale model were received. The model will be returned.
The “M3 Modular Launchpad” system is a consumer-assembled mattress. The consumer receives three or four boxes, depending upon the size of the mattress ordered. One box contains the mattress chassis and upper cover. One or two boxes contain the coil spring packs, and another box contains a foam cushion referred to as a mattress topper. (The classification of the mattress topper is addressed under NY N308391.) By selecting among a variety of springs, mattress toppers, and fabric covers, the consumer tailors the individual characteristics of the mattress. Though you state the mattress chassis and upper cover are imported together, you have requested a ruling on the chassis, only. This ruling assumes the chassis is not imported with the cover, coil spring packs or mattress topper, listed above, and that the chassis is imported on a separate vessel from the other components.
The chassis is constructed from five pieces of polyurethane foam that have been glued together and covered in polyester fabric. The individual pieces comprising the chassis are a head rail, a foot rail, a large bottom piece and two side rails. A non removable mesh fabric panel is attached to the top of the chassis and is fastened to the side, head and foot rails with a zipper closure. The chassis’ dimensions are provided below:
Model
Dimensions
Twin XL
Outer Dimensions: 38.5" x 79.5" x 8"
Inner Dimensions: 31.5" x 71.5 "x 7"
Queen
Outer Dimensions: 59.5" x 79.5" x 8"
Inner Dimensions: 51.5" x 71.5" x 7"
King
Outer Dimensions: 75.5" x 79.5" x 8"
Inner Dimensions: 67.5" x 71.5" x 7"
Cal King
Outer Dimensions: 71.5" x 83.5" x 8"
Inner Dimensions: 63.5" x 75.5" x 7"
To assemble a mattress, the consumer inserts the suspension coils into the chassis’ cavity, covers the coils with the mesh fabric panel that is permanently affixed to the chassis, positions the mattress topper atop the mesh fabric panel, places the upper cover over the assembly and zips it to the chassis’ permanently affixed lower cover.
We concur with your assessment that the chassis, alone, does not have the essential character of a mattress. You have suggested that the chassis is classified under subheading 9404.90.9522, Harmonized Tariff Schedule of the United States (HTSUS), citing rulings NY N113029, NY M82202, NY N023121, NY J86713 and NY M85582. We disagree. The cited rulings cover mattress toppers which are rectangular foam pads placed on top of a finished mattress; not mattress parts, such as the chassis. As heading 9404, HTSUS, does not provide for parts, the chassis will be classified as a made up textile article.
The applicable subheading for the mattress chassis, when imported without the cover, will be 6307.90.9889, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9889, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9889, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division