CLA-2-94:OT:RR:NC:N3:349
Ms. Tania Balog
Ranko Balog Co.
P.O. Box 92916
Los Angeles, CA 90009-2916
RE: The tariff classification of a mattress topper China
Dear Ms. Balog:
In your letter dated December 15, 2010 you requested a classification ruling on behalf of Hollander Home Fashions, LLC.
You will be importing a mattress topper. It consists of a pad portion and cover. The pad portion is made from a ¾ -inch thick polyester knit mesh fabric and a 1-inch thick non-woven polyester pad. They are enclosed in a non-woven cover. The outer cover is made from 100 percent polyester woven fabric. The top panel is stuffed with a polyester fill and is quilted. The pad portion is placed in the cover through a zippered opening which extends across both ends and one side. A knit polyester skirt is sewn to the bottom edge of the cover and is used to secure the topper to the mattress.
The applicable subheading for the mattress topper 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… with outer shell of man-made fibers. 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 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