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NY M84347




June 27, 2006

CLA-2-94:RR:NC:TA:349 M84347

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.21.0000

Eoin Mahony
Bruning International Corporation
8 Griffin Way
Chelsea, MA 02150

RE: The tariff classification of a mattress from Ireland.

Dear Mr. Mahony:

In your letter dated June 9, 2006 you requested a tariff classification ruling on behalf of Kayfoam Woolfson.

You submitted a representative sample of a mattress with a removable cover. The mattress is made from two layers of polyurethane visco-elastic foam. It will be imported in various standard mattress sizes. The edges are square. The top of mattress contains a textile fabric AirLayerTM that enhances the airflow to keep the individual comfortable and fresh while sleeping. The cover is made from 40 percent cotton, 29 percent polyester, 30 percent polyamide and 1 percent elastide knit fabric.

In your letter you suggest that the mattress should be classified under 9404.10.0000, HTS, as a mattress support. The instant item is a mattress. It is the primary sleeping surface. It does not act as a support for a mattress.

The applicable subheading for the mattress will be 9404.21.0000, 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: mattresses: of cellular rubber or plastics, whether or not covered. The duty rate will be 3 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/.

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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