HQ 0087936 - Tariff classification of a mattress pad and a mattress cover - United States International Trade Commision Rulings

United States International Trade Commision Rulings And Harmonized Tariff Schedule

faqs.org Rulings By Number Rulings By Category Tariff Numbers

faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 HQ Rulings > HQ 0087878 - HQ 0087958 > HQ 0087936

HQ 087936

November 29, 1990

CLA-2 CO:R:C:G 087936 jlj

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.9040

Mr. L. Klestadt, Vice President
Trans-World Shipping Corp.
53 Park Place
New York, New York 10007

RE: Tariff classification of a mattress pad and a mattress cover

Dear Mr. Klestadt:

In your letter of August 22, 1990, you requested a tariff classification ruling for a crib mattress cover on behalf of your client, Fishman Associates, Inc., of Plainview, New York. You submitted two sample products; a mattress pad and a mattress cover along with your request.

FACTS:

Both products are made of textile materials. The component breakdown, by weight, which you furnished is assumed to apply to the mattress pad and is as follows:

65/35 Polyester/Cotton Sheeting 39.4%
Non-Woven Polyester Filling 33.6%
Vinyl (PVC) 9.0%
Binding, Thread, Velcro, etc. 18.0%

The mattress pad is made up of several layers of material consisting of a center ply of vinyl inserted between two layers of polyester fill. The top and bottom layers of fabric which form the outer surfaces are composed of polyester/cotton sheeting. The pad measures approximately 32-1/2 inches by 50- 1/2 inches, and is intended to fit on top of the mattress cover to protect the mattress. There are velcro-type tabs at each corner of the pad. The pads have edging measuring slightly over 10 millimeters in width.

The mattress cover component breakdown was not furnished, but the label reads "Polyester/Cotton Blend." It measures approximately 44 inches by 26 inches. It has filled corners to cover the mattress, velcro-type tabs at each corner, and a narrow edging.

ISSUE:

What is the tariff classification under the Harmonized Tariff Schedule of the United States (HTSUSA) of these items?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the headings and any relative section or chapter notes.

Section XI, Note 1(s), HTSUSA, reads as follows:

1. This section does not cover:

(2) Articles of chapter 94 (for example,
...bedding...)

The Explanatory Notes, the official interpretation of the Harmonized System at the international level, state in part regarding Heading 9404:

This chapter covers...

(2) Mattress supports, mattresses and other articles of bedding...stuffed...with any material...whether or not covered
(heading 94.04).

The instant mattress pads are articles of bedding filled with nonwoven polyester, and therefore they are classified in Heading 9404 by virtue of GRI 1 and the notes cited above. Noting the approximately 10 millimeter wide edging, the mattress pads are classified in subheading 9404.90.9040, HTSUSA, which provides for articles of bedding...stuffed or internally fitted with any material: other: other: other: other.

With regard to the sample mattress cover, the Explanatory Notes for Heading 6302 specifically state that bed linen includes mattress covers. However, in order to classify the mattress cover more specifically, a component material breakdown by weight would be necessary.

HOLDING:

The mattress pads are classified in subheading 9404.90.9040, HTSUSA, which is dutiable at the rate of 14.5 percent ad valorem. No textile category pertains to this subheading number.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Inas- much as part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling