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NY N026434





May 5, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.9505; 9404.90.9522

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

RE: The tariff classification of mattress toppers from China

Dear Mr. An:

In your letter dated April 21, 2008 you requested a classification ruling.

The submitted items are two representative samples of mattress toppers. The first one, referred to as 4” Reversible Cloud Latex topper, consists of a 2 inch layer of polyester fiber fill and a 2 inch thick layer of solid latex form. The layers are encased in a woven cotton fabric. A knit polyester fabric skirt is attached to the topper and is used to secure the topper to the mattress. Either the latex or the fiber fill may be used as the upper layer on this topper.

The second topper which may also be reversed is referred to as 3” Topper. It consists of a 1.5 inch layer of convoluted polyurethane memory foam and a 1.5 inch layer of latex foam. One side is covered with a knit cotton fabric while the other is covered with a knit polyester fabric. A knit polyester skirt is also attached.

The applicable subheading for the 4” Reversible Cloud Latex topper will be 9404.90.9505, 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: other with outer shell of cotton. The duty rate will be 7.3 percent ad valorem.

The applicable subheading for the 3” Topper 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 toppers fall within textile category 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. 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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