CLA-2-94:OT:RR:E:NC:N3:349
Ms. Gita Yao
Milgram Freight Services Ltd.
500-407 McGill
Montreal, Quebec, Canada H2Y 2G7
RE: The tariff classification of mattress and pillow sets from China
Dear Ms. Yao:
In your letter dated September 24, 2009 you requested a classification ruling on behalf of Primo International.
You will be importing mattress and pillow combination sets. The 5 styles are identified as Style 1 DRMCOL CLASSI, Style 2 Fame, Style 3 DRMCOL ESSENT, Style 4 Wealth and Style 5 Dream Collection- Utopia FR. Photographs and specifications of the various styles were submitted with your request. The mattress and pillows will be packed together in the same retail package. The pillow is comprised of a foam pillow form with a fabric cover. The polyurethane foam mattresses are available in various thicknesses and densities. The mattresses feature a cover that is made from 80 percent cotton and 20 percent polyester jacquard fabric. The bottom panel on all the covers is made from polyvinyl chloride (PVC). The mattresses will be available in twin, twin XL, double queen and king sizes. Each style will contain either one or two pillows.
The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States at the international level, state in Note (X) to Rule 3 (b) that the term "goods put up in sets for retail sale" means goods which:
(a) consist of at least two different articles which are prima facie, classifiable in different headings
(b) consist of products or articles put up together to meet a particular need or carry out a specific activity;
(c) are put up in a manner suitable for sale directly to users with repacking
The mattress and pillow combination sets meet the qualifications of "goods put up in sets for retail sale." The components of the sets consist of at least two different articles which are, prima facie, classifiable in different headings. They are put up together to meet a particular need or carry out a specific activity, and they are packed for sale directly to users without repacking. It is our opinion that the mattress imparts the essential character of the set.
The applicable subheading for mattress and pillow set will be 9404.21.0000, 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. The duty rate will be 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 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 John Hansen at 646-733-3043.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division