CLA-2-94:OT:RR:NC:N4:433
Ameet Shah
Culp Inc.
P.O. Box 488
7209 Hwy. 158 East
Stokesdale, NC 27357
RE: The tariff classification of mattress protectors from China.
Dear Mr. Shah:
In your letter dated May 1, 2018, you requested a tariff classification ruling. Description and samples were provided.
Item 1 – “KnitPlainWhite” is a queen sized zipperless mattress protector. The body of the cover is made from 100 percent polyester knit fabric laminated to a thin layer of polyurethane on the underside. Sewn onto the body of the protector is a skirt made from 100 percent polyester knit fabric. The fully elasticized skirt features an 18-inch drop and keeps the cover in place on the mattress.
Item 2 – “KnitCK5957” is a swatch representing the construction of the body of a zipperless mattress protector. The body of the cover is made from 81 percent cotton and 19 percent polyester knit terry fabric laminated to a thin layer of polyurethane on the underside. You state that it will contain a fully elasticized skirt. The skirt is stated to be made from 100 percent polyester knit fabric.
Item 3 – “KnitCK6080” is a swatch representing the construction of the body of a zipperless mattress protector. The body of the cover is made from 70 percent polyester and 30 percent tencel knit fabric laminated to a thin layer of polyurethane on the underside. The construction of this fabric features two knitted faces, held together by yarns traveling back and forth between the two faces creating designs on both surfaces, and separated by textured stuffing yarns which have been inserted between the two outer layers during the knitting process, providing the fabric with extra bulk and cushioning, and imparting a quilted effect on the top surface. You state that it will contain a fully elasticized skirt. The skirt is stated to be made from 100 percent polyester knit fabric.
Item 4 – “KnitTK8024” is a swatch representing the construction of the body of a zipperless mattress protector. The body of the cover is made from 51 percent polyester and 49 percent nylon knit fabric laminated to a thin layer of polyurethane on the underside. The construction of this fabric features two knitted faces, held together by yarns traveling back and forth between the two faces creating designs on both surfaces, and separated by textured stuffing yarns which have been inserted between the two outer layers during the knitting process, providing the fabric with extra bulk and cushioning, and imparting a quilted effect on the top surface. You state that it will contain a fully elasticized skirt. The skirt is stated to be made from 100 percent polyester knit fabric.
Item 5 – “KnitDK9631” is a swatch representing the construction of the body of a zipperless mattress protector. The body of the cover is made from 100 percent polyester fabric laminated to a thin layer of polyurethane on the underside. The construction of this fabric features two knitted faces, held together by yarns traveling back and forth between the two faces creating designs on both surfaces, and separated by textured stuffing yarns which have been inserted between the two outer layers during the knitting process, providing the fabric with extra bulk and cushioning, and imparting a quilted effect on the top surface. You state that it will contain a fully elasticized skirt. The skirt is stated to be made from 100 percent polyester knit fabric.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied in their appropriate order.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding, the ENs provide a commentary on the scope of each heading of the HS and are thus useful in ascertaining the proper classification of merchandise. See T.D. 89-90, 54 Fed. Reg. 35127 (August 23, 1989).
The text of heading 9404, HTSUS, provides that articles classified therein may be fitted with springs or stuffed or internally fitted with any material or stuffed with cellular rubber or plastics. The ENs to heading 9404 to the HTSUS, clarify the meaning of sprung or stuffed or internally fitted with any material by listing materials such as “cotton, wool, horsehair, down, synthetic fibers, etc.” See ENs to 9404. Each of these exemplars of “materials” are basic, homogenous, stuffing materials. With emphasis placed on “internally fitted with any material,” further elaborated upon by the ENs to heading 9404, it is our opinion that the textured stuffing yarns separating the top and bottom surfaces of the mattress protectors fulfill the heading requirement of being internally fitted, and as such items 3, 4 and 5 are classifiable within heading 9404, HTSUS.
The applicable subheading for item 1 will be 6302.10.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Bed linen, table linen, toilet linen and kitchen linen: Bed linen, knitted or crocheted… Other.” The rate of duty will be 6% ad valorem.
The applicable subheading for item 2 will be 6302.10.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Bed linen, table linen, toilet linen and kitchen linen: Bed linen, knitted or crocheted… Of cotton: Other.” The rate of duty will be 6% ad valorem.
The subheading for items 3, 4 and 5 will be 9404.90.9522, 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: Other: Other: Other: Other: With outer shell of man-made fibers.” The duty rate will be 7.3% 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 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 Kimberly A. Wachtel at [email protected] or National Import Specialist Neil H. Levy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division