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NY N023121





February 22, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.21.0000; 9404.90.9522

Santos DeLeon
Axiom Trade Inc.
Kennedy Ave. MAI Center, Suite 210
San Juan, Puerto Rico 00920

RE: The tariff classification of mattresses and a topper from China

Dear Mr. DeLeon:

In your letter dated February 11, 2008 you requested a classification ruling on behalf of Tuffcare.

You will be importing two foam mattresses (Styles T501CP and T701CP) and a mattress topper (Style GT100). Pictures of the mattresses and topper were submitted with your request. The mattresses are made from one or more layers of dense plastic foam. Styles T501CP and T701CP feature water resistant vinyl covers. Style GT100 is stated to be comprised of a plastic foam base and three gel sections. You indicate that the topper measures 3 inches in thickness and has a nylon and vinyl cover.

The applicable subheading for Styles T501CP and T701CP 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.

The applicable subheading for Style GT100 will be 9404.90.9522, 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.

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 666. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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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