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NY N007925




March 21, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.21.0000

Joanne Wong
Customs Clearance International
880 Apollo Street, Suite 334
El Segundo, CA 90245

RE: The tariff classification of a mattress from China

Dear Ms. Wong:

In your letter dated March 6, 2007 you requested a classification ruling on behalf of Retrop Imports, LLC.

The merchandise at issue is referred to as a memory foam mattress. Pictures of the mattress were submitted with your request. The item is comprised of a mattress and a textile outer cover. The mattress is made from multiple layers of plastic memory foam in different densities. The textile cover is made from 80 percent cotton and 20 percent polyester knit fabric. The cover features a zipper closure and the top portion is padded with a polyester fiberfill. The item will be available in twin, full, queen and king sizes. It will range in thickness from 10 -12 inches. The mattress and cover are considered a composite.

The applicable subheading for the memory foam 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/.

The above subheading is not assigned a textile category designation. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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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