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NY I81899




June 13, 2002

CLA-2-94:RR:NC:TA:349 I81899

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.29.9090; 9404.90.2000; 3926.90.9880

Ms. Lorrie Heavey
ATE Logistics, Inc.
855 South 192nd, Suite 800
SeaTac, Washington 98148

RE: The tariff classification of a mattress, pillow and gellicomb insert from China.

Dear Ms. Heavey:

In your letter dated May 10, 2002 you requested a classification ruling on behalf of Advanced Comfort Technologies.

The submitted samples are an “Intelli-gel” pillow and a representative sample of an “Intellibed” mattress. The mattress and pillow are constructed of plastic foam that is bonded to a “Gellicomb” insert. The foam is wrapped with a polyester batting and knit nylon fabric. The edges of the mattress are finished with an embroidered nylon twill tape. The pillow contains a small pneumatic bladder used to adjust the firmness at the cervical area. The mattress will be available in various sizes that include 38 x 74, 38 x 79.5, 53 x 74, 60 x 70.5 and 76 x 79.5 inches.

The “Gellicomb” insert is a cubic cell composed of an oil-based elastomer compound that is bonded to a lightweight scrim layer or non-woven fabric. The non-woven fabric facilitates the bonding of the insert to the foam portion of the mattress and pillow. The insert will be available in various sizes that include 24.5 x 57, 36.5 x 57, 49 x 57 and 57 x 62 inches. It measures 1.75 inches in thickness.

The applicable subheading for the mattress will be 9404.29.9090, 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: mattress supports mattresses: of other materials: other other. The duty rate will be 6 percent ad valorem.

The applicable subheading for the pillow will be 9404.90.2000, HTS, which provides for 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: pillows, cushions and similar furnishings: other. The duty rate will be 6 percent ad valorem.

The applicable subheading for the gellicomb insert will be 3926.90.9880, HTS, which provides for other articles of plasticsother: other, other. The rate of duty will be 5.3 percent ad valorem.

Presently, subheadings 9404.29.9090 and 9404.90.2000 HTS, are not assigned a textile category designation and items classified therein are not subject to quota or visa requirements.

Textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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,

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