CLA-2-39:OT:RR:NC:N4:421
Ms. Melissa Gamez
Ashley Furniture Industries, Inc.
One Ashley Way
Arcadia, WI 54612
RE: The tariff classification of mattress cutaways from China
Dear Ms. Gamez:
In your letter dated March 9, 2011, you requested a tariff classification ruling.
The products, described as mattress cutaways, are sample sections of mattresses that are used in a retail setting to show consumers the inside construction of the mattresses that they represent. Item 100-78 is a memory foam mattress cutaway that measures 18 inches by 18 inches by 14 inches. It is constructed of layers of polyurethane (PU) memory foam and high density PU foam. The outer cover is a poly jacquard fabric quilted to a fire barrier layer. Item 100-79 is a latex foam mattress cutaway that measures 18 inches by 18 inches by 14 inches. It is constructed of a top layer of PU foam, a middle layer of natural latex rubber foam and a bottom layer of high density PU foam. The outer cover is a poly jacquard fabric quilted to a fire barrier layer. You indicated in a telephone conversation that the natural latex rubber layer predominates significantly by both weight and value.
The applicable subheading for the mattress cutaway of multiple layers of PU foam, style 100-78, will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The general rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the mattress cutaway of PU and natural latex rubber foam, style 100-79, will be 4016.10.0000, HTSUS, which provides for other articles of vulcanized rubber other than hard rubber: of cellular rubber. The general rate of duty will be free.
In the alternative, the mattress cutaways may be eligible for duty free treatment under subheading 9811.00.60, HTSUS. This subheading provides for the free entry of any sample valued not over $1.00 each, or marked, torn, perforated, or otherwise treated so that it is unsuitable for sale or for use otherwise than as a sample, to be used in the United States only for soliciting orders for products of foreign countries. The controlling factor under this statute is whether the importer uses the samples for the purpose of soliciting purchase orders for foreign merchandise and the creation of demand for future orders. The purpose behind the importation and distribution of the samples must be the stimulation of sales through exposure for public consumption. When the items are valued at more than $1.00 each, as is the case with these mattress cutaways, they may not be entered free of duty under subheading 9811.00.60, HTSUS, unless they are marked as samples or treated in some way to render them unsuitable for commercial sale or any use other than as samples for obtaining orders for similar articles. The size and shape of the samples is a treatment that renders them unsuitable for use other than as samples for obtaining orders for full size mattresses.
You indicated in your letter that the mattress cutaways are used for soliciting orders and that the full size mattresses are manufactured in China. As long as the mattress cutaways represent the actual full size mattresses to be ordered, as long as the actual mattresses are produced in a foreign country, and as long as the mattress cutaways are used in the United States to solicit orders of the foreign-made mattresses or stimulate demand for them so as to increase future orders, then the mattress cutaways are eligible for duty free treatment in subheading 9811.00.60, HTSUS.
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 Joan Mazzola at (646) 733-3023.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division