The tariff classification of a featherbed pad from China.
Issued January 18, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9404.90.9550, 9404.90.8040
Headings: 9404
Product description
The submitted picture, identified in your letter as a Baffle Box Stitch Featherbed, is considered a mattress pad rather than a mattress. The pad features an outershell made of 100 percent cotton woven fabric and has box-edge styling and piping around the edges. It has interior baffles and is stuffed with a blend of feathers. The mattress pad is available in several sizes corresponding to standard bed size measurements. This pad is designed to be placed on top of the primary sleeping surface to provide extra comfort and support. It is commonly used in conjunction with a regular mattress. If the piping measures less than 6.35 mm,
CBP rationale
the applicable subheading for the mattress pad will be 9404.90.8040, 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, pouffess 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: of cotton, not containing any embroidery, lace, edging, trimming, piping exceeding 6. the applicable subheading for the mattress pad will be 9404.90.9550, HTS, which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffess 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.
Full text
NY 817745 January 18, 1996 CLA-2-94:RR:NC:TP:349 817745 CATEGORY: Classification TARIFF NO.: 9404.90.8040; 9404.90.9550 Mr. Ken Tamura Whitney Street Corp. d.b.a. Oasis 203 Moonachie Road Moonachie, NJ 07074 RE: The tariff classification of a featherbed pad from China. Dear Mr. Tamura: In your letter dated December 18, 1995 you requested a classification ruling. The submitted picture, identified in your letter as a Baffle Box Stitch Featherbed, is considered a mattress pad rather than a mattress. The pad features an outershell made of 100 percent cotton woven fabric and has box-edge styling and piping around the edges. It has interior baffles and is stuffed with a blend of feathers. The mattress pad is available in several sizes corresponding to standard bed size measurements. This pad is designed to be placed on top of the primary sleeping surface to provide extra comfort and support. It is commonly used in conjunction with a regular mattress. If the piping measures less than 6.35 mm, the applicable subheading for the mattress pad will be 9404.90.8040, 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, pouffess 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: of cotton, not containing any embroidery, lace, edging, trimming, piping exceeding 6.35 mm or applique work... other. The duty rate will be 4.9 percent ad valorem. If the piping exceeds 6.35 mm, the applicable subheading for the mattress pad will be 9404.90.9550, HTS, which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffess 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... of cotton. The duty rate will be 13.1 percent ad valorem. The pad falls within textile category designation 369. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 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 212-466-5854. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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