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NY 812540




August 7, 1995

CLA-2-94:S:N:N6:349 812540

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.29.9090

Ms. Connie DeFino
Affiliated Customs Brokers Limited
411 des Recollets Street
Montreal, Quebec
Canada H2Y 1W3

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of futon mattresses from Canada; Article 509

Dear Ms. DeFino:

In your letter dated July 5, 1995, received by this office on July 17, 1995, you requested on behalf Futon Plus a ruling on the status of futon mattresses from Canada under the NAFTA.

You have submitted a photostatic copy of a futon mattress, a list of components and a description of the manufacturing process. The outer shell of the futon mattress is made from a 60 percent polyester and 40 percent cotton woven fabric. The filling consists of layers of cotton wadding and plastic foam. The mattresses, which are produced in various sizes and thicknesses, are made from both originating and non-originating material.

The applicable tariff provision for the futon mattresses will be 9404.29.9090, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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 other materials: other, other. The general rate of duty will be 6 percent ad valorem.

Each of the non-originating materials used to make the futon mattresses have satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/94.6. The futon mattresses will be entitled to a 1.8 percent rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.

Sincerely,

Jean F. Maguire
Area Director

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