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NY M82202




April 27, 2006

CLA-2-94:RR:NC:N3:349 M82202

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.9522; 3921.13.5000

Mr. Bruce An
Zinus Inc.
7068 Koll Center Parkway, Suite 425
Pleasanton, CA 94566

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

Dear Mr. An:

In your letter dated March 30, 2006 you requested a classification ruling.

The submitted item is a representative sample of a mattress topper. The topper may be imported with a cover (case 1) or without a cover (case 2). The mattress topper is comprised of a solid piece of visco-elastic (polyurethane) foam with an outer cover. The 2.5-inch thick foam is encased in a polyester jacquard knit cover. The cover features a zippered opening on three sides. The bottom of the cover has a polyvinyl chloride coated polyester mesh non-skid fabric. The solid piece of polyurethane foam has square corners.

The applicable subheading for the mattress topper with a cover (case 1) will be 9404.90.9522, Harmonized Tariff Schedule of the United States (HTSUS), 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 man-made fibers. The rate of duty will be 7.3 percent ad valorem.

The applicable subheading for the mattress topper without a cover (case 2) will be 3921.13.5000, HTSUS, which provides for other plates, sheets, film, foil and strip, of plastics: cellular: of polyurethanes: other. The rate of duty will be 4.2 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 with the cover falls within textile category designation 666. 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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