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NY L89549




January 10, 2006

CLA-2-94:RR:NC:N3:349 L89549

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.9505

Mr. Brad Song
Zinus Inc.
7068 Koll Center Parkway # 425
Pleasanton, CA 94566

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

Dear Mr. Song:

In your letter dated December 22, 2005 you requested a classification ruling.

The submitted representative sample is a mattress topper. It is comprised of a piece of visco-elastic foam with a removable textile cover. The foam measures 2 inches in thickness. The top and sides of the cover are made from 75 percent cotton and 25 percent polyester knit pile fabric. The bottom portion of the cover is made from 100 percent cotton woven fabric. The cover has a zipper opening.

  The applicable subheading for the mattress topper will be 9404.90.9505, 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 with outer shell of cotton. The duty rate will be 8.7 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The mattress topper falls within textile category designation 369. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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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