The tariff classification of a quilt, mattresses, a pillow, and sleeping bag from Turkey.
Issued August 4, 1995 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9404.29.9090, 9404.90.1000, 9404.30.8000, 9404.90.8020
Headings: 9404
Product description
You submitted four samples as follows: a quilt, two mattress models, and a pillow. The outershell of the white quilt is made of 100 percent cotton woven fabric. The quilt is stuffed with a polyester filler. It has quilt stitching which goes through all three layers. The edges are finished with capping. It will be made in various sizes for example 79 x 86, 68 x 86, 84 x 92, and 100 x 92 inches. The mattress will be made in three styles: Star, Gold Star, and Halley. They are internally fitted with steel Bonnell springs, textile pads and foam. The outer surface is made of either 80 percent polyester and 20 percent cotton or 70 percent polyester and 30 percent cotton damask fabric. It will made in twin, full, queen, and king sizes. The outer shell of the pillow is made of 100 percent cotton woven fabric and it is filled with a polyester fill. It measures 24 x 28 inches. The sleeping bag will be made of 100 percent cotton woven fabric with a polyester filler. It is reversible, folds, and can be carried in its special bag. When unfolded it measures 63 x 83 inches.
CBP rationale
The applicable subheading for the quilt will be 9404.90.8020, Harmonized Tariff Schedule of the United States (HTS), 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 of cellular rubber or plastics, whether or not covered: other: other: of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6. The applicable subheading for the mattresses will be 9404.29.9090, Harmonized Tariff Schedule of the United States (HTS), 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 of cellular rubber or plastics, whether or not covered: mattresses: other. The applicable subheading for the pillow will be 9404.90.1000, Harmonized Tariff Schedule of the United States (HTS), 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 of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: of cotton. The applicable subheading for the sleeping bag will be 9404.30.8000, Harmonized Tariff Schedule of the United States (HTS), 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 of cellular rubber or plastics, whether or not covered: sleeping bags: other.
Full text
NY 812550 August 4, 1995 CLA-2-94:S:N:N6:349 812550 CATEGORY: Classification TARIFF NO.: 9404.90.8020; 9404.29.9090; 9404.90.1000; 9404.30.8000 Mr. Ismail Iyisoy Yatas Istanbul Marketing Inc. Kartal Caddesi, No. 31 Kartal-Yakacik Istanbul, Turkey RE: The tariff classification of a quilt, mattresses, a pillow, and sleeping bag from Turkey. Dear Mr. Iyisoy: In your letter dated July 6, 1995, received by this office on July 17, 1995 you requested a tariff classification ruling. You submitted four samples as follows: a quilt, two mattress models, and a pillow. The outershell of the white quilt is made of 100 percent cotton woven fabric. The quilt is stuffed with a polyester filler. It has quilt stitching which goes through all three layers. The edges are finished with capping. It will be made in various sizes for example 79 x 86, 68 x 86, 84 x 92, and 100 x 92 inches. The mattress will be made in three styles: Star, Gold Star, and Halley. They are internally fitted with steel Bonnell springs, textile pads and foam. The outer surface is made of either 80 percent polyester and 20 percent cotton or 70 percent polyester and 30 percent cotton damask fabric. It will made in twin, full, queen, and king sizes. The outer shell of the pillow is made of 100 percent cotton woven fabric and it is filled with a polyester fill. It measures 24 x 28 inches. The sleeping bag will be made of 100 percent cotton woven fabric with a polyester filler. It is reversible, folds, and can be carried in its special bag. When unfolded it measures 63 x 83 inches. The applicable subheading for the quilt will be 9404.90.8020, Harmonized Tariff Schedule of the United States (HTS), 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 of cellular rubber or plastics, whether or not covered: other: other: of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work... quilts, eiderdowns, comforters and similar articles. The rate of duty will be 4.9 percent ad valorem. The applicable subheading for the mattresses will be 9404.29.9090, Harmonized Tariff Schedule of the United States (HTS), 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 of cellular rubber or plastics, whether or not covered: mattresses: other... other. The rate of duty is 6 percent ad valorem. The applicable subheading for the pillow will be 9404.90.1000, Harmonized Tariff Schedule of the United States (HTS), 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 of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: of cotton. The rate of duty is 5.9 percent ad valorem. The applicable subheading for the sleeping bag will be 9404.30.8000, Harmonized Tariff Schedule of the United States (HTS), 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 of cellular rubber or plastics, whether or not covered: sleeping bags: other. The rate of duty is 9 percent ad valorem. You have also inquired as to the labelling requirements for these products. The marking statue, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate the ultimate purchaser in the U.S. the English name of the country of origin of the article. It should be noted that textile fiber products imported into the U.S. must be labeled in accordance with the Textile Fiber Products Identification Act (15 U.S.C. 70 through 70k) and the rules promulgated thereunder by the Federal Trade Commission. We suggest that you contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C. 20580, for information on the applicability of these requirements to your products. Mattresses are also subject to the Flammable Fabrics Act, as amended (15 U.S.C. 1191). You should contact the Consumer Products Safety Commission, Washington, D.C. 20207-0001 for information concerning the standard for the flammability of mattresses and the testing and labelling requirements. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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