CLA-2-94:OT:RR:NC:N4:433
Brett Ian Harris
Pisani & Roll LLP
Attorneys at Law
1629 K Street NW, Suite 300
Washington, DC 20006
RE: The tariff classification of textile mattress foundation covers from China.
Dear Mr. Harris:
In your letter dated October 3, 2011, on behalf of Tempur-Pedic North America, LLC, you requested a tariff classification ruling.
Samples and photographs of textile foundation covers (top and bottom) have been submitted to this office. The foundation covers are designed to be placed and stapled to a Medium Density Fiberboard (MDF) mattress foundation, which is used in conjunction with a Tempur-Pedic mattress. The foundation covers typically consist of three different fabrics: a rectangular 100 percent polyester stitch-bonded platform piece sewn to single warp, 100 percent polyester knit side panels, and a separate rectangular 100 percent polyester non-woven dust cover stapled to the bottom of the foundation. These foundation covers are not designed to cover a mattress, only the foundation that the mattress will rest on.
The General Explanatory Notes (ENs) to Chapter 94, of the Harmonized Tariff Schedule of the United States (HTSUS) state, in relevant part, with regard to the meaning of furniture, at (A): for the purposes of this Chapter, the term “furniture” means: Any “movable” articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafes, restaurants, laboratories, hospitals. . . . . Further, the ENs to heading 9403, HTSUS, in relevant part, list “beds” as one exemplar included under the category of furniture. It is the opinion of NIS 433 that the wooden (MDF) mattress foundation is akin to a platform bed ready to accept a mattress on its top surface.
The applicable subheading for the textile mattress foundation covers, used in the finishing of the foundation, will be 9403.90.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other: Of textile material, except cotton; Other.” The rate of duty will be free.
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 Neil H. Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division