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NY R00299




May 10, 2004
CLA-2-94:RR:NC:TA:349 R00299

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.21.0000; 9404.90.8040; 8414.10.0000

Mr. Gino Giori
AST Inc.
8540 Belle Meade Drive
Fort Myers, FL 33908

RE: The tariff classification of a mattress, mattress cover and pump from China.

Dear Mr. Giori:

In your letter dated April 20, 2004 you requested a classification ruling.

You will be importing a mattress, mattress cover and pump. A picture of the items was submitted. The mattress is made from a piece of polyurethane foam. The mattress is encased in an airtight polyvinyl chloride cover that contains an air valve. The mattress will be available in twin, full, queen and king sizes. It will measure from 7.5 to 8 inches in thickness.

The face fabric of the quilted cover is made from 70 percent cotton and 30 percent polyester fabric. The back is made from a non-woven fabric. It will be filled with both plastic foam and polyester batting or just a batting. Quilt stitching extends through all three layers. The cover has a zipper closure. You state that the cover does not contain any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work.

The pump is a vacuum fan-style pump with a remote control. It features a fan-style motor and operates on 110 volts. The pump modulates the foam by drawing air from the foam. The pump comes with a hose that attaches to the mattress. In your letter you pose three scenarios for the importation of these items. You will be importing the items together as retail set (scenario 1) or separately (scenario 2 and 3).

In your letter, under scenario 1, all the items will be imported as retail set. The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States at the international level, state in Note (X) to Rule 3 (b) that the term "goods put up in sets for retail sale" means goods which:
consist of at least two different articles which are prima facie, classifiable in different headings; consist of products or articles put up together to meet a particular need or carry out a specific activity; (c) are put up in a manner suitable for sale directly to users without repacking.

In this case all three criteria are met and the items would qualify as a set. The foam mattress imparts the essential character of the set.

The applicable subheading for the mattress, cover and pump if imported as a retail set (scenario 1) and the foam mattress imported separately will be 9404.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eideredowns, 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 cellular rubber or plastics, whether or not covered. The duty rate will be 3 percent ad valorem.

The applicable subheading for the quilted mattress cover if imported separately (scenarios 2 and 3) will be 9404.90.8040, 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: of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work other. The duty rate will be 4.4 percent ad valorem.

The applicable subheading for the pump if imported separately will be 8414.10.0000, HTS, which provides for vacuum pumps. The duty rate will be 2.5 percent ad valorem.

The quilted mattress cover falls within textile category designation 369. Based upon international textile trade agreements products of China are not subject to quota or visa requirements.

The designated 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated 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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