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NY D83771




November 12, 1998

CLA-2-94:RR:NC:TA:349 D83771

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.9560

Ms. Judy Campbell
W.Y. Moberly, Inc.
P.O. Box 164
Sweetgrass, MT 59484

RE: The tariff classification of a mattress topper from Canada.

Dear Ms. Campbell:

In your letter dated October 13, 1998 you requested a classification ruling on behalf of MagnetiCo Inc.

You submitted a description and a photocopy of a product referred to as the "MagnetiCo Sleep Pad." These sleep pads will be imported in two versions, the Inner Power Model and the Top Power Model. The Inner Power Model consists of a 1/2 inch layer of urethane foam and a one inch layer of urethane foam that contains 3950 gauss ceramic magnets. The Top Power Model consists of a 1/2 inch layer of urethane foam and a three inch layer of urethane foam that contains 3950 gauss ceramic magnets. Both pads are enclosed in 50 percent polyester and 50 percent cotton fabric covers with zipper closures. The quilted cover of the Top Power Model contains an additional 1/2 inch of urethane foam. These sleep pads will be imported in twin, full, queen and king sizes. You have indicated that the sleep pads are used by those who wish to increase the Earth's magnetic field while they are sleeping to a level equal to that of 4,000 years ago when the field was ten times stronger than it is today. The sleep pads or mattress toppers are designed to be placed on top of the primary sleeping surface and provide extra comfort and support.

The applicable subheading for the "MagnetiCo Sleep Pads" will be 9404.90.9560, Harmonized Tariff Schedule of the United States (HTS), 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: other... other. The general rate of duty will be 11.6 percent ad valorem.

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 212-466-5854.

Sincerely,

Robert B. Swierupski
Director,

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